tax loss carry back 赋税亏损退算 tax loss carry forward 赋税亏损结转 tax corporation 课税法人 corporation tax 法人税 tax heaven corporation 避税地公司 见foreign-base corporation. 相似单词 tax loss 【经】 税损 Corporation n. [C] 1.法人;社团法人 2.【美】股份(有限)公司 3.【英】市政府 corporat...
___. A corporation may carry back or carry forward an operating loss of a given year over a number of periods for income tax purposes, but reports the loss in the given year for financial accounting purposes.相关知识点: 试题来源: 解析 Operating loss carrybacks and carryforwards ...
corporation多指一个人拥有或多人联办的大公司,也指在其它地区或国家拥有分公司的公司。 以上来源于网络 corporation词源中文解释 15世纪中期, corporacioun,“为某种目的而团结在一起的人们”,源自盎格鲁-拉丁语中的这种用法,源自晚期拉丁语 corporationem(主格 corporatio)“身体的假设”(用于基督的化身),动作名词,来...
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poration. The corporation files its own tax returns, pays taxes on income, and then dis- tributes dividends to shareholders who pay taxes on the dividends. 3.501(c)(3) corporation.A not-for-profit corporation authorized by Section 501(c)(3) of the ...
When filing its tax return for 2012, Carr did not elect to give up the carryback of its loss for 2012. Carr’s taxable income before net operating loss deduction for 2013 was $80,000. Carr should report a NOL deduction on its tax return for 2013 ofA. $40,000 B. $55,000 C. $...
However, due to the mechanics of the GILTI rules, companies that have a GILTI inclusion may realize a reduced (or no) cash tax savings from utilizing such tax attribute carryforwards (this view is referred to as the “incremental cash tax savings approach”). These positions, along with ...
It has now found way to everyday carry or EDC gear. Many people find the functionality and design of the backpacks quite important than even the brand name. In any case, tactical bags were meant for wartime. The modern EDC backpacks you find on the market offer more features than the ...
In order to carry back a loss you suffered this year, you should make sure your tax returns for the previous 3 years include capital gains which the loss can be applied against. Also determine which year it would be most beneficial to carry the loss back. Last, go to the T1A form, ...
companies accumulated surplus ACT when the ACT paid on corporate dividends exceeded their ability to offset the tax against regular corporation tax. Companies could roll forward surplus ACT indefinitely and set it off against corporation tax in later accounting periods. They could carry back surplus AC...