Carryback Period definition

Carryback Period shall have the meaning set forth in Section 3.05.
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Carryback Period has the meaning set forth in Section 4.02 of this Agreement.
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Carryback Period means the taxable periods to which a Carryback Item can be applied.
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Examples of Carryback Period in a sentence

  • As a result of this provision, taxpayers take into account such NOLs in the earliest taxable year in the Carryback Period, carrying forward unused amounts to each succeeding taxable year.

  • If the Carryback Period of a Circor Carryback Item ---------- includes a taxable period subject to a Return filed by Xxxxx under Section 7.01(a), Circor shall elect (under Code Section 172(b)(3) and (f)(6) and any other applicable Code provision and, to the extent feasible, any similar provision of applicable state or local Income Tax law) to relinquish such Carryback Period unless the parties agree otherwise.

  • The CARES Act provided for a carryback of any net operating loss (NOL) arising in a taxable year beginning after December 31, 2017 and before January 1, 2021, to each of the five taxable years preceding the taxable year in which the loss arises (Carryback Period).

  • The CARES Act provided for a carryback of any net operating loss (NOL) arising in a taxable year beginning after December 31, 2017, and before January 1, 2021, to each of the five taxable years preceding the taxable year in which the loss arises (Carryback Period).

  • In the absence of controlling legal authority, if the Temple-Inland Group and either the Forestar Group or Guaranty Group or both, as applicable, can carryback Tax Assets from the same Post-Distribution Period to a Carryback Period, the Tax Assets of the Temple-Inland Group shall be carried back and absorbed by the Temple-Inland Group first.

  • A taxpayer may also choose the third or fourth preceding taxable year for the Extended Carryback Period.

  • Deluxe agrees to pay to eFunds the United States federal income Tax Benefit from the use in any Pre-Distribution Period (the "Carryback Period") of a carryback of any Tax Asset of the eFunds Group from a Post-Distribution Period (other than a carryback of any Tax Asset attributable to Distribution Taxes).

  • For further guidance, see§1.1502–21(b)(3)(iii) and (b)(3)(iv).(v) Extended Carryback Period under section 172(b)(1)(H).

  • Figuring Your NOL 4When To Use an NOL 3Waiving the Carryback Period 5How To Carry an NOL Back orForward 5How To Claim an NOL Deduction 5Deducting a Carryback 5Deducting a Carryforward 6Change in Marital Status 6Change in Filing Status 6How To Figure an NOL Carryover 7NOL Carryover From 2021 to 2022 7Worksheet 2 Instructions 7Excess Business Loss 7How To Get Tax Help 9Index 12 Future DevelopmentsFor the latest information about developments related to Pub.

  • The consolidated financial statements have been prepared under the historical cost convention, as modified by the revaluation of buildings, available-for-sale financial assets, financial assets and financial liabilities (including derivative instruments) at fair value through profit or loss and investment properties.


More Definitions of Carryback Period

Carryback Period has the meaning set forth in Section 5.5(a) of this Agreement.
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Carryback Period has the meaning set forth in Section 4.02.
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Carryback Period has the meaning ascribed to it in Section 9.02(h). ----------------
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Related to Carryback Period

  • Payback Period means the reasonably estimated period of time that it takes for the cost savings resulting from a capital improvement to equal the total cost of the capital improvement. Landlord, by itself or through an affiliate, shall have the right to directly perform, provide and be compensated for any services under this Lease. If Landlord incurs Expenses for the Building or Property together with one or more other buildings or properties, whether pursuant to a reciprocal easement agreement, common area agreement or otherwise, the shared costs and expenses shall be equitably prorated and apportioned between the Building and Property and the other buildings or properties.

  • Look-back Period means, with respect to any Employment Violation by Grantee, the period beginning on the date which is 12 months prior to the date of such Employment Violation by Grantee and ending on the date of computation of the Recapture Amount with respect to such Employment Violation.

  • Carryback means any net operating loss, net capital loss, excess tax credit, or other similar Tax item which may or must be carried from one Tax Period to another Tax Period under the Code or other applicable Tax Law.

  • Pre-Deconsolidation Period means any Tax Period ending on or before the Deconsolidation Date, and, in the case of any Straddle Period, the portion of such Straddle Period ending on the Deconsolidation Date.

  • Holdback Period has the meaning set forth in Section 3(a).

  • Taxable Period means any taxable year or any other period that is treated as a taxable year (or other period, or portion thereof, in the case of a Tax imposed with respect to such other period, e.g., a quarter) with respect to which any Tax may be imposed under any applicable Law.

  • Overlap Period means any taxable year or other taxable period beginning on or before and ending after the Closing Date.

  • Closing Period means the period between the close of business on the date of this Agreement and the Closing.

  • Peak Period means the time between 6 a.m. and 10 p.m. (April through September) or between 7a.m. and 11 p.m. (October through March) on all days except Saturdays and Sundays, which daily time period will be subject to change from time to time at the Company's option. This change would occur after no less than ten (10) days notice has been given to all Customers who would be affected, and to the Commission.

  • Clawback Period means, with respect to any Accounting Restatement, the three completed fiscal years of the Company immediately preceding the Restatement Date (as defined below), and if the Company changes its fiscal year, any transition period of less than nine months within or immediately following those three completed fiscal years.

  • Post-Deconsolidation Period means any Tax Period beginning after the Deconsolidation Date, and, in the case of any Straddle Period, the portion of such Straddle Period beginning the day after the Deconsolidation Date.

  • Pre-Distribution Tax Period means any taxable period (or portion thereof) that ends on or before the Distribution Date.

  • Post-Distribution Tax Period means a Tax year beginning and ending after the Distribution Date.

  • Pre-Distribution Period means any Taxable period (or portion thereof) ending on or before the Distribution Date.

  • Elimination Period means the period of 6 months beginning on the date You become Disabled.

  • Post-Closing Period means any taxable period (or portion thereof) beginning after the Closing Date.

  • Post-Distribution Period means any Tax Period beginning after the Distribution Date and, in the case of any Straddle Period, the portion of such Tax Period beginning on the day after the Distribution Date.

  • Tax Period means, with respect to any Tax, the period for which the Tax is reported as provided under the Code or other applicable Tax Law.

  • Post-Closing Straddle Period means the portion of a Straddle Period beginning the day after the Closing Date.

  • Ramp Period The Ramp Period begins on the Effective Date and ends after three (3) full months. At all times during the Ramp period, Customer will receive the rates, discounts, charges and credits in the agreement and will not be subject to an AVC. Annual Volume Commitment (“AVC”): Customer agrees to pay Company no less than $2,836,000 in Total Service Charges in each twelve-month period during the Initial Term (“Contract Year”), which is the Annual Volume Commitment (“AVC”).

  • Net Termination Loss means, for any taxable year, the sum, if negative, of all items of income, gain, loss or deduction recognized by the Partnership after the Liquidation Date. The items included in the determination of Net Termination Loss shall be determined in accordance with Section 5.5(b) and shall not include any items of income, gain or loss specially allocated under Section 6.1(d).

  • Straddle Period means any taxable period beginning on or prior to and ending after the Closing Date.

  • Pre-Closing Straddle Period means the portion of the Straddle Period ending on the Closing Date.

  • Tariff period means the period for which tariff is to be determined by the Commission on the basis of norms specified under these Regulations;

  • Ramp-Up Period means the period from and including the Effective Date to, but excluding, September 23, 2016.

  • Net Tax Benefit has the meaning set forth in Section 3.1(b) of this Agreement.