Capital stock is the number of common and preferred shares that a company is authorized to issue, and is recorded in shareholders' equity. What is capital stock?(36) "Utah net loss" means the current year Utah taxable income before Utah net loss deduction, if determined to be less than zero. It is usually issued when companies are trying to fund their growth. You can make money with equity investments in two ways. Capital stock in accounting is ownership value received for preferred and common shares of a corporation. In economics, Capital stock is production assets. This page explains how property is divided in a divorce, including real estate, personal property, and retirement accounts. The Low-Income Housing Tax Credit (LIHTC) program is the most important resource for creating affordable housing in the United States today. Discover how we help individuals, families, institutions and governments raise, manage and distribute the capital they need to achieve their goals.