carryback

名词 n.
中文释义

英文释义

名词 n.
  1. An income tax loss or credit that can be applied to offset previously taxed income or taxes paid, respectively.
    — Current theft loss rules typically allow losses to be carried back three years and forward 20 years, but the I.R.S plan will allow carrybacks of as many as five years, generally if the loss is for a small business with gross annual receipts of less than $15 million.

词形变化

carrybacks plural

词源

From carry + back.
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