Both are necessary, he has often said, to offset Soviet gains in these areas.

This ability to offset gains and losses in one's business is available to every type of business other than real estate.

They stay with the fund and can be used to offset gains for up to eight years.

Usually, if a stock is sold at a loss, that loss will offset gains on other sales.

The company blamed increased marketing and promotion costs for the losses, which offset gains from lower interest rates.

The rest was used to offset fictitious gains, according to the indictment.

The shelters involved creating paper losses to offset real gains.

They can, for instance, try to time sales of securities, using losses to offset gains and minimize their tax bills.

The disputed arrangement, known as a contingent liability, could be used to offset gains for current, future and past tax years.

That gave him capital losses to offset gains racked up in a number of other stocks.