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carryback
[ kar-ee-bak ]
/ ˈkær iˌbæk /
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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).
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Origin of carryback
First recorded in 1940–45; noun use of verb phrase carry back
Words nearby carryback
Dictionary.com Unabridged
Based on the Random House Unabridged Dictionary, © Random House, Inc. 2022
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
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