| 单词 | carryback |
| 释义 | carryback /kar"ee bak'/, n. (in U.S. income-tax law) a special provision allowing part of a net loss or of an unused credit in a given year to be apportioned over one or two preceding years, chiefly in order to ease the tax burden. Cf. carryforward (def. 2). [1940-45; n. use of v. phrase carry back] |
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