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carryforward

[kar-ee-fawr-werd]
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noun
  1. carry-over.
  2. (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 subsequent years, chiefly in order to ease the tax burden.
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Origin of carryforward

First recorded in 1895–1900; noun use of verb phrase carry forward
Dictionary.com Unabridged Based on the Random House Unabridged Dictionary, © Random House, Inc. 2018