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 ?
Even crystallized cocoa butter has different polymorphs; some cause the chocolate to melt in your mouth more quickly than others.
In response to prosecution assertions that the Granicy store made thousands in profits from crystallized iodine sales, Granicy said, ``We don't take anything home.
The extent of crystallinity in the majority of samples crystallized from 25[Degrees]C to 37[Degrees]C was higher than expected.
Visitors who download a coupon for ReNu MultiPlus([R]) contact lens solution will be automatically entered to win one of the limited edition CRYSTALLIZED contact lens cases.
If this process goes far enough, the polymer becomes crystallized at about 140 C (284 F).
The four defendants last month rejected prosecutors' offer to drop criminal charges in return for a promise not to sell the crystallized iodine for two years from their feed store.
Crystallized iodine is used to treat horses with hoof disease and also is used in the manufacture of methamphetamine.
The melting characteristics of iPP crystallized isothermally at various temperatures were investigated as a function of the scan rate.
Completely New to the Market: Real Violas, Crystallized, and Hand Dipped in 62% Felchlin Chocolate
Typically PET pellets are crystallized in a separate step that is slow and energy intensive.
LANCASTER - Prosecutors have offered to dismiss criminal charges against four people accused of illegally selling crystallized iodine - a component used in the manufacture of methamphetamine - provided they agree not to sell that type of iodine for two years.