Last year, Intel sold much of its stock to take a loss and offset a big gain it had in another investment.

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At that point the losses offset any gain on the property and, if any are left, can be claimed against regular income.

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Here again, these two positions offset one another and there is no net gain or loss on the straddle itself.

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These two positions therefore offset one another, and there is no net gain or loss on the straddle itself.

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The inflated partnership interest is then sold at a loss and the phony loss is used to offset a real gain from the sale of appreciated stock or other assets.

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Conservative candidate Tony Hogg said he would prioritise working with the chief constable to increase efficiency and gain a "fairer slice of government funding to offset the savings".

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It's true and important to note that many working households will see that gain offset, in reality, by the below inflation rise in tax credits.

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This will mean losing lower-skilled jobs, but that loss will eventually be offset by a gain in higher-paid jobs as British firms specialise further in higher-value and more innovative services.

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Dell faces a barrage of competition from players like HP, Lexmark and Samsung that will make it hard for Dell to gain significant share in printers or displays to offset the impact of falling hardware prices.

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