Crystallization(redirected from Crystallisation and recrystallisation)
Also found in: Dictionary, Thesaurus, Medical, Legal, Encyclopedia.
The act of selling an asset and immediately buying the same asset back. One does this for tax purposes; that is, one sells the asset in order to realize a capital loss, but buys it back because one believes it still represents a solid investment. Most tax agencies have rules forbidding or limiting crystallization.