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单词 carryback
释义

carryback

[ kar-ee-bak ]
/ ˈkær iˌbæk /

noun

(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.Compare carry·forward (def. 2).

Origin of carryback

First recorded in 1940–45; noun use of verb phrase carry back

Words nearby carryback

carry, carryall, carry a torch for, carry a tune, carry away, carryback, carry coals to Newcastle, carrycot, carryforward, carry-in, carrying capacity
Dictionary.com UnabridgedBased on the Random House Unabridged Dictionary, © Random House, Inc. 2020

British Dictionary definitions for carryback

carry back
/ tax accounting /

verb

(tr, adverb) to apply (a legally permitted credit, esp an operating loss) to the taxable income of previous years in order to ease the overall tax burden

noun carry-back

an amount carried back
Collins English Dictionary - Complete & Unabridged 2012 Digital Edition © William Collins Sons & Co. Ltd. 1979, 1986 © HarperCollins Publishers 1998, 2000, 2003, 2005, 2006, 2007, 2009, 2012
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更新时间:2024/9/22 10:40:02