car|ry-back

car|ry-back
car|ry-back «KAR ee BAK», noun.
1. the spreading of a portion of an individual's or corporation's profits or losses in the current taxable year over immediately preceding years, in computing federal taxes: »

The tax bill provides for…an increase from six to eight years in the carry-back on losses (Newsweek).

2. the amount that may legally be so spread: »

The Senators specified that third-year carry-back should be available only for up to $50,000 of loss (Wall Street Journal).


Useful english dictionary. 2012.

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