Business capital definition

Business capital means all assets, other than subsidiary capital, investment capital, and stock issued by the taxpayer, minus short- and long-term liabilities not deducted from subsidiary or investment capital.
Business capital means all assets, other than investment capital and stock issued by the taxpayer, less liabilities not deducted from investment capital. “Investment capital” generally means stocks of non-unitary corporations held by the taxpayer for investment for more than one year, less liabilities directly or indirectly attributable to investment capital.
Business capital means money raised as a result of a crowdfund offering by an eligible person;

Examples of Business capital in a sentence

  • PRS recognizes no deemed sale EC gain or loss with respect to the Country A Business capital asset under section 864 and paragraph (c)(2)(ii) of this section.

  • Business capital includesstock that generates, or could generate, other exempt income.

  • As such, consistent with the Order in Case 18-E-0138, to the extent that the Company exceeds its Net Plant targets, the revenue requirement effect (return and depreciation) of New Business capital expenditures specific to this program will be deferred for future collection.

  • New Business capital expenditures associated with this program were not included in the Company’s capital forecast or in the determination of Rate Base, and therefore, are not reflected in the determination of revenue requirements.

  • Business capital includes only those assets the income, loss, or expense of which are properly reflected(or would have been properly reflected if not fully depreciated or expensed, or depreciated or expensed to a nominal amount) in the computation of ENI for the tax year.

  • Business capital invested in t − 1 becomes operational in period t.

  • Business capital includes stock that generates, or could generate, other exempt income.

  • First, the amount of gain or loss that PRS would recognize with respect to each of its assets upon a deemed sale described in paragraph (c)(1) of this section is a $4x gain with respect to the U.S. Business capital asset and a $6x gain with respect to the Country A Business capital asset.

  • First, the amount of gain or loss that PRS would recognize with respect to each of its assets upon a deemed sale described in paragraph (c)(1) of this section is a $50x gain with respect to the U.S. Business capital asset and a $30x loss with respect to the Country A Business capital asset.

  • Business capital refers to financial assistance obtained by the informants from various sources, which allowed them to use it as a capital to start their own businesses.


More Definitions of Business capital

Business capital when used in this chapter shall mean all assets of the unincorporated business other than investment capital, less liabilities of the unincorporated business not deducted from Investment capital, except that cash on hand and on deposit shall be treated as investment capital or as business capital as the taxpayer may elect.

Related to Business capital

  • Financial Services means any service of a financial nature, including (but not limited to) —

  • mixed financial holding company means a mixed financial holding company as defined in point (21) of Article 4(1) of Regulation (EU) No 575/2013;

  • LLC means Limited Liability Company.

  • Financial Services Business for purposes of this Unit Agreement shall mean the business of banking, including deposit, credit, trust and investment services, mortgage banking, asset management, and brokerage and investment banking services.

  • Public Finance Management Act ’ means the Public Finance Management Act, 1999 (Act No. 1 of 1999);

  • financial holding company means a financial holding company as defined in point (20) of Article 4(1) of Regulation (EU) No 575/2013;