Some small shops also believe they would be less able to absorb the cost of the tax compared to the big supermarket.

BBC: England

The states are thrilled to let the IRS absorb the public relations heat for overreaching tax enforcement while collecting their share of the loot.

FORBES: Tax torture, local style

You use it to absorb capital gains realized elsewhere in your portfolio, making those gains tax-free.

FORBES: Fidelity's Giant Loss Harvesting Tax Dodge

Capital losses can be used to absorb any amount of capital gains, with unused losses carried forward to future tax years.

FORBES: Investment Strategies