net operating loss carry-back

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• 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

• 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

• 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 — 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

• Incorporation (business) — Incorporation (abbreviated Inc. in U.S. and Canadian business names) is the forming of a new corporation (a corporation being a legal entity that is effectively recognised as a person, albeit a fictitious one, under the law). The corporation may… …   Wikipedia

• Media and Publishing — ▪ 2007 Introduction The Frankfurt Book Fair enjoyed a record number of exhibitors, and the distribution of free newspapers surged. TV broadcasters experimented with ways of engaging their audience via the Internet; mobile TV grew; magazine… …   Universalium

• Economic Affairs — ▪ 2006 Introduction In 2005 rising U.S. deficits, tight monetary policies, and higher oil prices triggered by hurricane damage in the Gulf of Mexico were moderating influences on the world economy and on U.S. stock markets, but some other… …   Universalium