loss carried back

loss carried back
віднесення збитків на минулі періоди

The English-Ukrainian Dictionary. Economics, Finance, Banking, Investmentss, Bank Loans. . 2002.

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  • loss carry-back (carry-forward) — A tax provision that allows operating losses to be used as a tax shield to reduce taxable income in prior and future years. losses can be carried backward for up to three years and forward for up to 15 years under current tax codes. Bloomberg… …   Financial and business terms

  • loss relief — a trading loss may be set off against the total income of the taxpayer for the year in which the loss occurred. In certain circumstances the loss may be carried forward to be set against income of succeeding years; in other circumstances it may… …   Law dictionary

  • loss reliefs — Relief available to sole traders, partnerships, and companies making losses, as adjusted for tax purposes. Capital allowances can create a trading loss or can enhance it. Trading losses can be carried forward to set against future trading profits …   Accounting dictionary

  • loss reliefs — Relief available to sole traders, partnerships, and companies making losses, as adjusted for tax purposes. Capital allowances can create a trading loss or can enhance it. Trading losses can be carried forward to set against future trading profits …   Big dictionary of business and management

  • Back to Methuselah — (A Metabiological Pentateuch), by George Bernard Shaw consists of a preface (An Infidel Half Century) and a series of five plays: In the Beginning: B.C. 4004 (In the Garden of Eden), The Gospel of the Brothers Barnabas: Present Day, The Thing… …   Wikipedia

  • Loss of right in English law — In the English law of tort, loss of right is a new heading of potential liability arising as a matter of policy to counteract limitations perceived in the more traditional rules of causation.Loss of a rightRecent medical negligence cases suggest… …   Wikipedia

  • United Kingdom corporation tax loss relief — rules are complex. United Kingdom corporation tax charges income and gains that fall within certain headings, all of which are defined by statute. Different loss relief rules apply to each separate heading.Case I of Schedule DThis Case covers… …   Wikipedia

  • Passive Activity Loss Rules — A set of rules that prohibits using passive losses to offset earned or ordinary income. Passive activity loss rules prevent investors from using losses incurred from income producing activities in which they are not materially involved. Being… …   Investment 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

  • net operating loss — see loss Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. net operating loss n …   Law dictionary


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