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capital account

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capital account

The part of the balance of payments account that records flows of money in and out of the country for investment, saving, and borrowing.
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? Mentioned in ? References in periodicals archive
 
In Chapter 6, entitled "The Capital Account Surplus," President Bush's advisers sought to paint the current account deficit as a consequence of foreign investors voting enthusiastically on investment opportunities in the United States.
Why deficits matter: and why the coming soft dollar policy is no ... by Steil, Benn / The International Economy
Further, to properly document the establishment of a FLP and the transfers of interests, same time should elapse between the contribution to the partnership and the girl of the limited interests--at least until the contribution is recorded on the partnership's books and the contributing partner's capital account has been properly credited.
Stock transfers to FLP and FLP interest transfers to donor's children ... by Satchit, Vinu / The Tax Adviser
As a result, even payments that are clearly capital in nature and generally treated as on capital account under current law would default to income account treatment.
Legislative proposals relating to the treatment of restrictive ... by Tax Executive
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