capital return

capital return
In tax accounting, payments received by taxpayer which represent the individual's cost or capital and hence not taxable as income. Commissioner v. Liftin, C.A.4th, 317 F.2d 234

Black's law dictionary. . 1990.

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  • capital return — In tax accounting, payments received by taxpayer which represent the individual s cost or capital and hence not taxable as income. Commissioner v. Liftin, C.A.4th, 317 F.2d 234 …   Black's law dictionary

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