Crystallization

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Crystallization

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.
References in periodicals archive ?
Replicating a process that occurs in clouds, the diffusion of water vapor controlled where and when new hexagons of ice would be added to the growing crystal.
The present study reports on the results of our preliminary experiments of the orthodeuterium single crystal preparation as the UCN converter and its Bragg scattering observed, and further the first trial of UCN production with the single crystal of orthodeuterium.
Ultrastructural localization of the Cheroot-Leyden crystal protein (lysophospholipase) to a distinct crystalloid-free granule population in mature human eosinophils.
Tales like Charles's are becoming frighteningly common as crystal meth rages through the gay population, pushing HIV rates higher and compelling health officials to search for the best way to stop the epidemic.
Goff inserted the proteins into a batch of ice cream in his lab, and the proteins had the same ice-modifying effect: Tiny crystals stayed tiny, even when he let the ice cream melt a little before refreezing.
Through our work with Lotus K-Station, Crystal Decisions has demonstrated its understanding of the needs of portal customers," said Janet Wood, vice president of business development at Crystal Decisions.
With the new Business Objects Crystal Decisions product line, Business Objects is providing mid-market companies with all the features of the enterprise-class BusinessObjects[TM] XI platform, but at a lower price and with streamlined deployment configurations to speed implementation.
The tunnels of the two networks in the germanium-oxide crystal corkscrew in opposite directions, one with a left-handed twist and one with a right-handed twist.
Brickenkamp (1971-2001) Crystal structures using single crystal x-ray and neutron diffraction, NIST program planning, U.
The crystal solutions Frazier uses to create his paintings are much more complex than the recipe above--they're his trade secret.
Welcome to the crystal den extraordinaire: an ugly, poorly lit, rather large box of a place with a pool table, a bar (although the tweakers are all drinking water), a stinky bathroom, and a throbbing techno sound track.
Touchstone Crystal invites motivated and energetic self-starters who are excited to become part pioneers of a brand new business endeavor, and therefore, reap the benefits of being one of the first Touchstone Crystal independent sales consultants in the field.