- carry-over.
- (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.
- to transfer (a balance) to the next page, column, etc
- to apply (a legally permitted credit, esp an operating loss) to the taxable income of following years to ease the overall tax burden
- an amount carried forward
