- net operating loss carryback (forward)
- Налоги: перенос чистых убытков от основной деятельности на предыдущий (последующий) период
Универсальный англо-русский словарь. Академик.ру. 2011.
net operating loss carryback (forward)
Смотреть что такое "net operating loss carryback (forward)" в других словарях:
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 carryback period and use … Law dictionary
Alternative 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… … Investment dictionary
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 forward up to 20 years to… … Law dictionary
NOL 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… … Law dictionary
NOLs — 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… … Law dictionary
