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 ?
Its first ship, Crystal Harmony debuted in 1990, retired in 2005.
The Crystal Quiz presents the user with 48 crystals to choose from.
During the journey, Crystal guests will explore the vineyards and surrounding cities of the regions with immersive experiences.
By understanding how crystal surfaces are arranged in nature to reflect light, scientists can create more effective and energy efficient lights.
KDP crystal is a kind of good electrooptic nonlinear optical material developed in the 1940s.
Refer to method proposed by Henisch (1988), growing lead(II) oxalate crystal by gel technique is promising.
Best teacher grown crystal ($200): Aura Pombert, Harry Ainlay High School, Edmonton, Alta.
Around 1950 Hauptman turned his attention to an interesting puzzle regarding the structure of crystals. Since 1912 chemists had known that a beam of x-rays directed towards a crystal is scattered when it strikes atoms, and the scattered radiation forms a pattern that can be recorded on film.
"I always knew I would return to Crystal, but I wanted some experience in other businesses first," he said.
(Nassau) Carnival, Celebrity, Costa, Crystal, Disney, Holland America, MSC, Norwegian, Radisson Seven Seas, Royal Caribbean, Seabourn, Silversea, Windjammer.
The percentage of gay and bisexual men in San Francisco who use crystal meth dropped from 18% in the first six months of 2003 to 10% just two years later--a decrease of almost half.
Emerald's green hue comes from chromium atoms stuck in a beryl crystal. "Elements in the center of the periodic table tend to color minerals, making many ordinary minerals into gemstones (hard, colorful minerals)," says Mickey Gunter, a mineralogist at the University of Idaho.