capital investment

Defined in 2 dictionaries — Case Law, U.S. Code

Definitions from Case Law

From 282 U.S. 359 - Burnet v. Sanford & Brooks Co. · 1931Most cited · 1,258 citing opinions

capital investments, the cost of which, if converted, must first be restored from the proceeds before there is a capital gain taxable as income

United States Code

16 U.S.C. § 838L — for the purposes of this section (6 versions over time)

“capital investment” means a capitalized cost funded by Federal appropriations that—

(A) is for a project, facility, or separable unit or feature of a project or facility;

(B) is a cost for which the Administrator is required by law to establish rates to repay to the United States Treasury through the sale of electric power, transmission, or other services;

(C) excludes a Federal irrigation investment; and

(D) excludes an investment financed by the current revenues of the Administrator or by bonds issued and sold, or authorized to be issued and sold, by the Administrator under section 838k of this title;