● carry back nom masculin invariable (anglais carry back, report en arrière) Technique comptable permettant aux sociétés dont les résultats sont déficitaires de reporter leurs pertes sur un certain nombre d'années passées, dégageant ainsi un crédit d'impôt en leur faveur. (L'Administration préconise report en arrière [de déficit].)
Encyclopédie Universelle. 2012.
carry-back — The name given to the method provided under federal tax law that allows a taxpayer to apply net operating losses incurred during one year to the recomputation of income tax owed to the government for three preceding taxable years. Dictionary from … Law dictionary
carry back — index recover Burton s Legal Thesaurus. William C. Burton. 2006 … Law dictionary
Carry Back — Thoroughbred racehorse infobox horsename = Carry Back caption = sire = Saggy grandsire = Swing and Sway dam = Joppy damsire = Star Blen sex = Stallion foaled = 1958 country = United States flagicon|USA colour = Brown breeder = Mrs. Katherine… … Wikipedia
carry back — verb deduct a loss or an unused credit from taxable income for a prior period • Hypernyms: ↑subtract, ↑deduct, ↑take off • Verb Frames: Somebody s something * * * transitive verb : to deduct (a loss or an unused credit) from taxable income of a… … Useful english dictionary
carry-back — A provision in the tax law which allows a taxpayer to apply a net operating loss in one year to the three immediately preceding tax years, beginning with the earliest year. A net operating loss must be carried back unless the taxpayer elects to… … Black's law dictionary
carry-back — A provision in the tax law which allows a taxpayer to apply a net operating loss in one year to the three immediately preceding tax years, beginning with the earliest year. A net operating loss must be carried back unless the taxpayer elects to… … Black's law dictionary
Carry Back Stakes — Horseraces infobox class = Grade II horse race = Carry Back Stakes caption = location = Calder Race Course Miami Gardens, Florida inaugurated = 1975 race type = Thoroughbred Flat racing website = [http://www.calderracecourse.com… … Wikipedia
carry-back — ˈ ̷ ̷ ̷ ̷ˌ ̷ ̷ noun ( s) : a loss sustained or a portion of a credit not used in a given period that may be deducted from taxable income of a prior period showed operating losses in 1946 despite heavy tax carry backs allowed by the government… … Useful english dictionary
carry back — v. (B) he carried the books back to her … Combinatory dictionary
Carry Back — ⇡ Verlustrücktrag … Lexikon der Economics
