carry-over

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carry-over

[′kar·ē ‚ō·vər]
(chemical engineering)
Unwanted liquid or solid material carried by the overhead effluent from a fractionating column, absorber, or reaction vessel.
(hydrology)
The portion of the stream flow during any month or year derived from precipitation in previous months or years.
References in periodicals archive ?
Special rules also apply to real estate investment trusts (no carryback), specified liability losses (10-year carryforward) and excess interest losses (no carryback to any year preceding a corporate equity reduction transaction).
The limitation is computed on an "as if" basis--as if the federal tax liability were subject to the state NOL carryback limitation noted above.
The five-year carryback rules apply to NOLs generated in tax years ending after 2000.
Reject the proposal to decrease the carryback period for net operating losses.
If a taxpayer makes the election to carry back an NOL to the fifth preceding year, the NOL carryback is limited to 50% of the taxable income in the fifth preceding year.
1, 2015, the carryback amount may not exceed 75 percent of the NOL.
Exhibit 2: ABC's taxable income (loss) after applying NOL carryback Year Taxable Income NOL Carryback Taxable Income After NOL Carryback 2011 $2.
Even in high temperature environments, customers utilizing the product can eliminate common conveyor carryback problems, such as conveyor belt misalignment or material build up.
However, the IRS counters that 2010 had an unusually high number of NOL carrybacks because of a longer carryback period temporarily allowed by the American Recovery and Reinvestment Act, P.
We developed this enhancement in direct response to requests for more precision and a longer-term view of carryback claims," said David N.
This carryback provision offers small businesses that lost money in 2008 a way to quickly get some much needed cash if they were profitable in previous years.
For 2008 (not 2009), ARRA gives qualifying taxpayers the choice of carryback up to five years for small businesses with gross receipts of $15 million or less, making the potential cash infusion even more powerful.