unrealized depreciation
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 341 — for purposes of this section
For purposes of subparagraph (A) and paragraph (5)(A), the term “unrealized depreciation” means, with respect to any asset, the amount by which—
(i) the adjusted basis for determining gain from the sale or other disposition of such asset, exceeds
(ii) the fair market value of such asset.