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tax loss

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См. также в других словарях:

  • tax loss — ➔ loss * * * tax loss UK US noun [C] ► ACCOUNTING, TAX a situation in which a company or investment loses money in a particular period, so there is no tax to pay on it, and in some cases tax paid on profits in previous periods can be got back:… …   Financial and business terms

  • tax loss — noun A loss that can be offset against taxable future profits • • • Main Entry: ↑tax * * * n. Economics a loss that can be offset against taxable profit earned elsewhere or in a different period …   Useful english dictionary

  • tax loss carry-forward — losses, for tax purposes, that can be carried forward and applied to reduce taxable income in future years. The Tax Reform Act of 1986 imposed stringent restrictions on the use of tax loss carry forwards (Glossary of Common Bankruptcy Terms)… …   Glossary of Bankruptcy

  • tax loss carryback — tax loss carryback, carryforward A provision in the Internal Revenue Code which allows an individual or corporation to apply current year losses against prior or subsequent year income to reduce their tax liability …   Black's law dictionary

  • tax loss carryforward — tax loss carryback, carryforward A provision in the Internal Revenue Code which allows an individual or corporation to apply current year losses against prior or subsequent year income to reduce their tax liability …   Black's law dictionary

  • tax loss carryback, carryforward — A provision in the Internal Revenue Code which allows an individual or corporation to apply current year losses against prior or subsequent year income to reduce their tax liability …   Black's law dictionary

  • Tax Loss Carryforward — A tax loss carryforward takes place where a business or individual reports losses on a tax return up to seven years after the loss occurred. Frequently the logic behind this is to reduce tax liability during a year where the income or profits are …   Investment dictionary

  • tax loss — A loss made by an organization in one period, that can be carried forward to another period to reduce the tax payable by that organization in the subsequent period. See: loss reliefs …   Accounting dictionary

  • tax loss — A loss made by an organization in one period, that can be carried forward to another period to reduce the tax payable by that organization in the subsequent period. See loss reliefs …   Big dictionary of business and management

  • tax loss carryback, carryforward — A tax benefit that allows business losses to be used to reduce tax liability in previous and or following years. Bloomberg Financial Dictionary …   Financial and business terms

  • United Kingdom corporation tax loss relief — rules are complex. United Kingdom corporation tax charges income and gains that fall within certain headings, all of which are defined by statute. Different loss relief rules apply to each separate heading.Case I of Schedule DThis Case covers… …   Wikipedia

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