It is the other use of capital losses that would change.

People obviously can deal with capital loss if employment and income are sort of still there.

There would be a corresponding capital loss on the forward sale.

The result might be negative, in which case your company or organisation has made a capital loss on this asset.

To be sure, no one buys a stock expecting to take a capital loss.

If the proceeds are below the reduced cost base, the difference is a capital loss.

Under what circumstances would this qualify as a capital loss when it is sold?

If the employee got less than that, he or she would have a capital loss, with the attendant tax benefits.

"You filed a capital loss against ordinary income," he said.

As a result, an allowable capital loss is less likely to arise.

Not least the original slave owners suffered a huge capital loss.

They will sell at least some of their bill holdings to avoid an anticipated capital loss.

If the market continues to decline, then you get capital losses."

That way, you can claim both a capital loss and a charitable deduction.

Rollover doesn't apply to a capital loss, that must be realised instead.

Of course, investors with capital losses need not wait for legislative action in deciding what to do.

But capital losses are not distributed to shareholders for tax purposes.

Capital losses from prior years can be brought forward.

When doing so, he said, they should be sure to include any offsetting capital losses available to them at the time of sale.

This represents a capital loss of $830 million, which could have been used for Zaire's economic recovery.

That would be particularly easy now, he added, when most investors have unrealized capital losses.

By 1991, there was a substantial unrealized capital loss on that investment.

Capital losses on homes are, and would continue to be, nondeductible under the President's proposal.

If securities become worthless, they may be deducted as a capital loss.

There are limits on how much net capital loss may reduce other taxable income.