capital expenditures

An unlawful encroachment upon the capital of a corporation by declaring a distribution or dividend of capital to stockholders; an income tax term for certain unusual expenditures, not deductible as ordinary and necessary business expenses, such as expenditures by a lessee for permanent improvements. 34 Am J2d Fed Tax ¶ 6061.

Ballentine's law dictionary. . 1998.

Look at other dictionaries:

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