Suspended Loss

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Dictionary Says

Definition of 'Suspended Loss'

A capital loss that cannot be realized in a given tax year due to passive activity limitations. These losses are therefore "suspended" until they can be netted against passive income in a future tax year. Suspended losses are incurred as a result of passive activities, and can only be carried forward.
Investopedia Says

Investopedia explains 'Suspended Loss'

Suspended losses that are incurred as a result of the disposition of a passive interest are subject to an annual capital loss limit. Suspended losses can, however, be used to offset income realized in a later year that is generated from material participation in the activity that initially produced the loss. For example, if a taxpayer incurs a $5,000 suspended loss in one year from a passive activity and then materially participates in the activity the following year and earns $10,000, then the suspended loss may be applied against $5,000 of the earned income, leaving the taxpayer with $5,000 of declarable income for the year.
Search results for

'Suspended Loss'

  • Scholastic Will Succeed Despite Harry Potter Loss

    http://stocks.investopedia.com/stock-analysis/2008/Scholastic_Will_Succeed_Despite_Harry_Potter_Loss_SCHL.aspx
    ... The company typically operates at a loss in this quarter ... in the quarter, enacted
    a voluntary retirement program for older workers and suspended salary increases ...

  • What possible past activities will prevent me from becoming a ...

    http://www.investopedia.com/professionals/FAQs/Series7/071305.asp
    ... a Registered Representative, or that will result in the loss of membership or ... had
    registration revoked or suspended from an accountant, attorney or federal ...

  • Colonial BancGroup Selloff An Overreaction

    http://stocks.investopedia.com/stock-analysis/2008/Colonial-BancGroup-Selloff-An-Overreaction-CNB1029.aspx
    ... The reason for the loss primarily can be attributed to the provision undertaken
    by ... In addition, Colonial suspended its dividend, which will save the bank $77 ...

  • The Cedar Fair-Apollo Deal's Wild Ride

    http://stocks.investopedia.com/stock-analysis/2010/Cedar-Fair-Deals-Wild-Ride-FUN-DIS-WOLF-CCL-RCL0319.aspx
    ... The once prodigious dividend was scheduled to be suspended, to the consternation
    of ... Great Wolf Resorts (Nasdaq: WOLF), water park operator, had a loss for its ...

  • La-Z-Boy Ahead Of The Curve

    http://stocks.investopedia.com/stock-analysis/2009/La-Z-Boy-Ahead-Of-The-Curve-LZB-ETH-FBN-STLY-KNL-MLHR0824.aspx
    ... of 7 cents per share compared to consensus expectations of a loss of 11 ... Shareholders
    of Stanley Furniture (Nasdaq:STLY), which also suspended its dividend and ...

  • Financial Physics: "Natural" Market Laws

    http://www.investopedia.com/articles/economics/09/financial-physics-laws-economy.asp
    ... is happy with a company's fundamentals, then a quarterly loss or weak gain ... where
    groups, governments and even individuals have warped or suspended the natural ...

  • Nuclear Energy - The Emotion Trade Is In Full Swing

    http://stocks.investopedia.com/stock-analysis/2011/Nuclear-Energy---The-Emotion-Trade-Is-In-Full-Swing-CCJ-DNN-SHAW-EXC-GE-JASO-ES0317.aspx
    ... long-term focus to just ignore a 20% or 30% near-term loss on a ... Germany and Switzerland
    have suspended the approval process for new reactors and Germany will ...

  • Is BP A Good Value?

    http://stocks.investopedia.com/stock-analysis/2010/Is-BP-A-Good-Value-BP-COP-CVX-RDS.A-TOT1201.aspx
    ... The stock was slammed and the dividend suspended. ... Free Stock Analysis By Email.
    Spillover from the Spill The worst effect of the BP disaster was the loss of 11 ...

  • Cedar Fair Forging Its Future

    http://stocks.investopedia.com/stock-analysis/2010/Cedar-Fair-Forging-Its-Future-FUN-SIX-WOLF-MTN-LVS-WINN1104.aspx
    ... A $35 million loss was taken for the early extinguishment of debt. ... Parks, along with
    falling attendance and revenue, the company suspended its dividend payment ...

  • Economy's Down, But Some Dividends Are Up

    http://stocks.investopedia.com/stock-analysis/2009/Economys-Down-But-Some-Dividends-Are-Up-KMB0331.aspx
    ... I've written a fair amount about companies that have cut or suspended their dividends ...
    Short-Term Loss One might think that a company like Kimberly Clark, which ...

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