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carryover indebtedness

Cancellation of Debt (COD) Income — Part of a series on Taxation Taxation in the United States … Wikipedia
Tennessee State Constitution — The Constitution of the State of Tennessee defines the form, structure, activities, character, and fundamental rules (and means for changing them) of the U.S. State of Tennessee. The original constitution of Tennessee came into effect on June 1,… … Wikipedia
United States — a republic in the N Western Hemisphere comprising 48 conterminous states, the District of Columbia, and Alaska in North America, and Hawaii in the N Pacific. 267,954,767; conterminous United States, 3,022,387 sq. mi. (7,827,982 sq. km); with… … Universalium