Legal Dictionary

Tag: Capital

  • Capital Gain

    A term of art within the internal revenue code. As opposed to ordinary income, capital gain receives more favorable tax treatment. Only items representing capital interest may be treated as capital gain. Miller v C.I.R. (C.A.5)37I F.2d255.

  • Capital

    Hello Hello Legal Definition and Related Resources of Capital Meaning of Capital As an adjective, means chief , principal , or of pertaining to the death penalty , punishable with death. As a noun, in commercial parlance, means the fund or the […]

  • Capitalization Approach

    Capitalization Approach in the context of Real Property See: Income Approach in this legal Dictionary.

  • Capital Assets

    In relation to income tax law, these are assets held by the taxpayer which are not used in his trade or business. Harris v U.S.(D.C. Va.)431 F. Supp. 1173.

  • Capital Improvement

    Capital account….

  • Capital Expenditures

    Amount used during a particular period to acquire or improve long-term assets such as property, plant or equipment….

  • Capitalization Rate

    Concept of Capitalization Rate in the context of Real Property A short definition of Capitalization Rate: The percentage (acceptable to an average buyer) used to determine the value of income property through capitalization.

  • Capitalize

    (Provide capital), verb advance afford aid afford support aid aid with a subsidy back backup bring aid contribute extend credit favor finance fund furnish aid fur…

  • Capitalization

    A method of computation which gives value to land in relation to income it produces. State Highway Commission v Jones, (Ind.App.)363 N.E. 1018.

  • Capitalization

    A method of computation which gives value to land in relation to income it produces. State Highway Commission v Jones, (Ind.App.)363 N.E. 1018.

  • Capital Loss

    For purposes of deductibility in relation to income tax, a loss resulting from sale or exchange of capital asset is a capital loss as opposed to an ordinary loss. Stamler vC.I.R., 145 F.2d37.

  • Capitalized Value

    Concept of Capitalized Value in the context of Real Property A short definition of Capitalized Value: The value of the property after use of the capitalization approach of appraisal.

  • Capital Stock

    Corporation . Dominguez Land Corp. v Daugherty, 238 P. 703, 196 Cat. 468.