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Loss - Law Dictionary Search Results

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Casualty Pot

a step in calculating tax liability under Internal Revenue Code section 1231 in which qualified casualty gains and losses are added together to determine if the result is a net loss or net gain compare main pot

fund

for a specific objective cli·ent security fund : a fund established by each state to compensate clients for losses suffered due to their attorneys' misappropriation of funds common trust fund : an in-house trust fund established by

Reserve and provision

words in the provisions of the Companies Act, 1956 dealing with preparation of balance sheet and profit and loss account would govern their construction for the purposes of the two taxing enactments, Vazir Sultan Tobacco Co. Ltd.

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basis

: the value (as cost or fair market value) of an asset used in calculating capital gains or losses for income tax purposes adjusted basis : the basis of an asset increased or decreased to reflect changes

deduction

compare credit, exclusion, exemption busi·ness deduction : a deduction usually taken from gross income that is allowed for losses or expenses attributable to business activities or to activities engaged in for profit charitable deduction : a deduction

Damage

Injury or harm to person property or reputation an inflicted loss of value detriment hurt mischief

Blanket clause

that includes a group or class of things rather than a number mentioned individually and having the burden loss or the like apportioned among them

Coinsurance

himself to the extent of that part of the risk not covered by his policy so that any loss is apportioned between him and the insurance company on the principle of average as in marine insurance or

Conservative

Having power to preserve in a safe of entire state or from loss waste or injury preservative

Conservatory

Having the quality of preserving from loss decay or injury

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