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carryforward

[kar-ee-fawr-werd] /ˈkær iˈfɔr wərd/
noun
2.
(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 subsequent years, chiefly in order to ease the tax burden.
Compare carry·back.
Origin of carryforward
1895-1900
1895-1900; noun use of verb phrase carry forward
Dictionary.com Unabridged
Based on the Random House Dictionary, © Random House, Inc. 2015.
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