Capital Loss definition

Capital Loss means gain or loss characterized as gain or loss from the sale or exchange of a capital asset by the Code, including, but not limited to, gain or loss required to be taken into account pursuant to Sections 988 and 1256 thereof.

Capital Loss means, for each Fund with respect to any Fiscal Year, the portion of any Net Loss and any Portfolio Investment Loss allocable to the Partnership, but only to the extent such allocation is made by such Fund to the Partnership in proportion to the Partnership’s capital contribution to such Fund, as determined pursuant to the Fund LP Agreement.

Capital Loss shall be deemed to occur if the Guarantor's assets are less than the sum of (i) its Liabilities and (ii) one-half of its share capital and statutory reserves, each as shown on and as calculated based on the latest published annual unaudited consolidated balance sheet of the Guarantor.

Examples of Capital Loss in a sentence

• The concepts must be both appropriate and adequate to provide and answer.

• If line 19, column (3), is a net loss, complete Part IV and the Capital Loss Carryover Worksheet, as necessary.

• Pur- suant to paragraph (c)(2)(ii) of this sec- tion, the ESBT’s adjusted gross income is the non-S portion’s adjusted gross income increased or decreased by the net income or net loss of the S portion.(B) The adjusted gross income for the ESBT is $40,000 and is determined as follows:Dividend Income $15,000Interest Income 10,000Deductible Capital Loss (3,000)Trustee Annual Fee ......................

• You will not be entitled to be paid any Capital Gain or Capital Loss.

• The net operating loss deduction should be the amount on the federal Form 4626.Line 4 - Net Capital Loss CarryoverColumns (a) and (b).

More Definitions of Capital Loss

Capital Loss means an amount determined in terms of paragraph 4 of the Eighth Schedule;’’;

Capital Loss means the amount (if any) by which the Ingoing Contribution exceeds the New Ingoing Contribution.

Capital Loss means the accumulated losses available to GV Films to be set off against its future profits;

Capital Loss means the accumulated losses available to Goyal Associates Limited to be set off against its future profits;

Capital Loss means the amount (if any) by which the Ingoing Contribution exceeds the Resale Amount. ‘Capital Replacement Fund’ means the fund referred to in clause 9.5. ‘Communal Facilities’ means the buildings, surrounding facilities and other areas that the Scheme Operator owns and makes available for use by residents of the Retirement Village from time to time. As at the date the PCD was given to the Resident, the Communal Facilities include:

Capital Loss means the excess of the adjusted basis, or where there is no adjusted basis the excess of the basis, of a capital asset over the amount realized on disposal of the capital asset;

Capital Loss means, in respect of each asset of the Partnership (upon a sale, exchange or other disposition of such asset), the shortfall (if any) of such amounts received in respect of the disposition of such asset below its Effective Time FMV.