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capital definition - legal

n

Money or other assets used or available for the production of wealth.

adj

A crime punishable by or involving the death penalty.
capital crime
Same as capital offense. See offense.
capital offense
See offense.
capital punishment
See punishment.
capital asset
See asset.
capital expenditure
The expenditure of money to purchase, improve, or repair property that has, or whose improvement has, a useful life that is substantially longer than the length of the taxable year in which the purchase, improvement, or repair is made. Not deductible for income tax purposes, but may be subject to depletion or depreciation. Also called capital expense.
capital expense
See capital expenditure.
capital gain
See gain.
capital gains tax
See tax.
capital loss
See loss.
capital stock
See stock.

Webster's New World Law Dictionary Copyright © 2006 by Wiley Publishing, Inc., Hoboken, New Jersey.
Used by arrangement with John Wiley & Sons, Inc.

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