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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  • Return on capital employed — (ROCE) is used in finance as a measure of the returns that a company is realising from its capital employed. It is commonly used as a measure for comparing the performance between businesses and for assessing whether a business generates enough… …   Wikipedia

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