prospective

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prospective

not yet done; in the future.

prospective history
maintaining a surveillance over a patient in order to accumulate a history of an illness after the initial attack.
prospective surveillance
an epidemiological strategy of maintaining a watch over a suspected population after an event.
prospective trial
in a field trial of a preventive or therapeutic regimen the trial can be conducted in a series of consequential or contingent steps with each step contingent on the results in the one preceding it.
References in periodicals archive ?
Another need is to study lactating women prospectively to determine rates of decrease in concentrations of chemicals over the course of lactation.
In ATA/Smith, a plurality of the Supreme Court substantially affirmed the Arkansas Supreme Court's holding that Scheiner should be applied prospectively only.
Additionally, any awards granted to individuals whose status changes between employee and nonemployee will be treated according to the new status prospectively from the date of the change.
704(c) limitation (or at least applies the rule prospectively only).
The statement requires entities to expense previous capitalized costs in the year of adopting the SOP, as did the ED, however, the SOP now grants exemptions to certain investment companies, which will apply the SOP prospectively.
It would be better for such new interpretations of the tax law to be presented in proposed regulations that alert taxpayers prospectively than to be introduced as part of an IRS audit, where the application is retroactive.
Taxpayers in violation of the conclusions of the papers may either continue their method and defend it in the appeals process or change the method prospectively.
90-38, it stated that an improper method of accounting was considered to be adopted--and therefore could be changed only prospectively with IRS consent--if that method had been treated as such on two consecutive tax returns:
The expiration of restrictions on previously unrecognized net gains could be recognized prospectively.
Talk of amnesty generally refers to a taxpayer's ability to lock in cumulative LIFO tax benefits prior to a year in which it agrees to prospectively apply any IRS-mandated LIFO calculation method.
This should protect the firm from exposure to penalties if prior year returns are examined by the Service, and will enable the firm to make the change prospectively and spread the resulting income pick-up over several years.

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