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Carryover - Law Dictionary Search Results

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carryover

Matched in: Term carryover

carryover basis

Matched in: Term carryover basis

carryforward

carryforward : carryover

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basis

to the basis of the asset when it was in the hands of the donor or transferor NOTE: Carryover basis is generally applied to gifts, transfers in trust, and property acquired from a decedent. cost basis :

carryback

entirely in a given period and which may be deducted from taxable income of a prior period compare carryover

loss

amount by which the expenses of operating a business exceed the income derived from it see also carryback, carryover ordinary loss : a loss from the sale or exchange of any asset that is not a capital

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