carryforward
21carry-over — /kar ee oh veuhr/, n. 1. that which is carried over, postponed, or extended to a later time, account, etc. 2. Bookkeeping. the total of one page of an account carried forward to the next. 3. carryforward (def. 2). [1735 45; n. use of v. phrase… …
22net operating loss carryforwards — (NOL carryforwards) USA net operating losses (NOLs) can generally be carried back two years and carried forward up to 20 years to offset taxable income (IRC § 172). A taxpayer can make an election to waive the carryback period and use …
23NOL carryforwards — net operating loss carryforwards (NOL carryforwards) USA net operating losses (NOLs) can generally be carried back two years and carried forward up to 20 years to offset taxable income (IRC § 172). A taxpayer can make an election to waive the… …
24net operating losses — (NOLs) USA The excess of allowable deductions over gross income in a specific taxable year. A loss from operating a business is the most common reason for a NOL. NOLs can generally be carried back two years and carried forward up to 20 years to… …
25NOLs — net operating losses (NOLs) USA The excess of allowable deductions over gross income in a specific taxable year. A loss from operating a business is the most common reason for a NOL. NOLs can generally be carried back two years and carried… …
26Alternative Tax Net Operating Loss - ATNOL — The excess of deductions allowed over the income recognized for alternative minimum tax (AMT) purposes. It is calculated the same way that net operating losses (NOL) are, but with additional rules covering deductions, exclusions and preferences… …
27Capital Gains Exposure - CGE — An assessment of the extent to which a stock fund or other similar investment fund s assets have appreciated or depreciated, which may have tax implications for investors. Positive exposure would mean that the assets in the fund have appreciated… …
28Tax Umbrella — The use by a company of the losses it sustained in previous years to offset taxes on the profits it achieves in future years. Individuals can also use a tax umbrella so that their investment losses in previous years offset their investment gains… …
29капитальный убыток, потери капитала вследствие колебания нормы прибыли; потери капитала вследствие снижения стоимости активов — Сумма, на которую прибыль от продажи основных фондов (capital assets) меньше, чем затраты на их приобретение. До принятия Закона о налоговой реформе 1986 г. (Tax Reform Act of 1986) 2 долл. убытков по долгосрочным вложениям (long term losses)… …
30налоговый зонт — Перенос вперед налоговых вычетов, основанных на убытках, понесенных компанией в прошлые годы. Такой прием защищает прибыли, полученные в текущем и будущем годах, от налогообложения. См. также tax loss carryback, carryforward …
