carryback

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The English-Ukrainian Dictionary. Economics, Finance, Banking, Investmentss, Bank Loans. . 2002.

Смотреть что такое "carryback" в других словарях:

  • carryback — car·ry·back / kar ē ˌbak/ n: the portion of an income tax deduction (as for a net operating loss) or credit which cannot be taken entirely in a given period and which may be deducted from taxable income of a prior period compare carryover Merriam …   Law dictionary

  • carryback — car‧ry‧back [ˈkæribæk] noun [countable, uncountable] ACCOUNTING TAX when an amount of money earned or spent in a particular year is included in the accounts for an earlier year: • A carryback was introduced for BES investors, enabling them to… …   Financial and business terms

  • carryback — noun Date: 1942 a loss sustained or a portion of a credit not used in a given period that may be deducted from taxable income of a prior period …   New Collegiate Dictionary

  • carryback — /kar ee bak /, n. (in U.S. income tax law) a special provision allowing part of a net loss or of an unused credit in a given year to be apportioned over one or two preceding years, chiefly in order to ease the tax burden. Cf. carryforward (def.… …   Universalium

  • carryback — noun A income tax loss or credit that can be applied to offset previously taxed income or taxes paid, respectively …   Wiktionary

  • carryback — (B) he carrybackied the books back to her …   Combinatory dictionary

  • carryback — n. (taxation accounting) sum of money that is transferred to the accounts for the preceding year …   English contemporary dictionary

  • carryback —    In accounting, the use of a current tax year s deductions, business losses or credits to amend a previously filed tax return so as to reduce the tax liability. Compare carryover …   Business law dictionary

  • carryback — An income tax law term for applying a net operating loss for one year in the recomputation of tax for an earlier year. 9 ALR2d 352, Later Case Service …   Ballentine's law dictionary

  • carryback — /kar ee bak /, n. (in U.S. income tax law) a special provision allowing part of a net loss or of an unused credit in a given year to be apportioned over one or two preceding years, chiefly in order to ease the tax burden. Cf. carryforward (def.… …   Useful english dictionary

  • Carryback loan — A carryback loan, also known as a seller carryback or seller s second, is a loan which is financed by the seller of a property. Normally this aids in the completion of the sale of the property. It could also refer to the part of the purchase… …   Wikipedia

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