- carry-over loss
- carry-over loss ACC Verlustrücktrag m, Verlustvortrag m
Englisch-Deutsch Fachwörterbuch der Wirtschaft . 2013.
carry-over loss
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carry-over — index balance (amount in excess), remainder (remaining part) Burton s Legal Thesaurus. William C. Burton. 2006 carry over … Law dictionary
carry-over — A provision in the tax law which allows a taxpayer to apply a net operating loss in one year to the years following the loss. Net operating losses incurred after 1975 are carried forward 15 years; and losses incurred prior to 1976 are carried… … Black's law dictionary
carry-over — A provision in the tax law which allows a taxpayer to apply a net operating loss in one year to the years following the loss. Net operating losses incurred after 1975 are carried forward 15 years; and losses incurred prior to 1976 are carried… … Black's law dictionary
carry over — verb Date: 1745 transitive verb 1. a. to transfer (an amount) to the next column, page, or book relating to the same account b. to hold over (as goods) for another time or season 2. to deduct (a loss or an unused credit) from taxable income of a… … New Collegiate Dictionary
loss — is a generic and relative term. It signifies the act of losing or the thing lost; it is not a word of limited, hard and fast meaning and has been held synonymous with, or equivalent to, damage , damages , deprivation , detriment , injury , and… … Black's law dictionary
loss — is a generic and relative term. It signifies the act of losing or the thing lost; it is not a word of limited, hard and fast meaning and has been held synonymous with, or equivalent to, damage , damages , deprivation , detriment , injury , and… … Black's law dictionary
net operating loss carry over — A net operating loss sustained in one year used to reduce the taxable income of another year. IRC § 832(c)(10) … Ballentine's law dictionary
carry — carriable, carryable, adj. /kar ee/, v., carried, carrying, n., pl. carries. v.t. 1. to take or support from one place to another; convey; transport: He carried her for a mile in his arms. This elevator cannot carry more than ten people. 2. to… … Universalium
carry — car•ry [[t]ˈkær i[/t]] v. ried, ry•ing, 1) to move while supporting or holding; take from one place to another; transport: to carry groceries home[/ex] 2) to wear, hold, or have around one: to carry a cane[/ex] 3) to contain or be capable of… … From formal English to slang
carry-back — A provision in the tax law which allows a taxpayer to apply a net operating loss in one year to the three immediately preceding tax years, beginning with the earliest year. A net operating loss must be carried back unless the taxpayer elects to… … Black's law dictionary
carry-back — A provision in the tax law which allows a taxpayer to apply a net operating loss in one year to the three immediately preceding tax years, beginning with the earliest year. A net operating loss must be carried back unless the taxpayer elects to… … Black's law dictionary
