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capitalization issue

   Also found in: Financial 0.01 sec.
capitalization issue
n
(Economics, Accounting & Finance / Stock Exchange) another name for rights issue


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85) The capitalization issue is neither raised nor discussed, and under the facts of the rulings (and the law applicable thereto) there would have been no difference in result between the deduction approach and the offset approach.
It is particularly timely, given ongoing developments on capitalization issues.
Olson's work at the Treasury Department on tax shelters, capitalization issues, and simplification, as well as her continuing outreach to TEI and other tax organizations.
 
 
 
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