carry-over

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car·ry-o·ver

(kar'ē-ō'ver),
The phenomenon by which part of the analyte present in a sample appears to be present in the next or following samples in the same analytic process. This is most noticeable when a sample of low analyte concentration follows one of very high concentration.

car·ry-o·ver

(kar'ē-ō'vĕr)
The phenomenon by which part of the analyte present in a sample appears to be present in the next or following samples in the same analytic process. This is most noticeable when a sample of low analyte concentration follows one of very high concentration.

carry-over

The portion of analyte brought from one reaction segment to the next. The accuracy of laboratory test results may be altered by contaminants that are transferred from one reaction to the following one.
References in periodicals archive ?
1311-1314 are applicable before they can analyze whether they can help a taxpayer when the taxpayer did not make an election to waive the carryback period for an NOL and has since carried the NOL forward.
While interest rates are currently low, the accelerated depreciation may provide enhanced net operating loss carryback opportunities or guarantee that the deduction may be used to reduce taxes if 2010 or 2011 is profitable.
Therefore, in a Form 1120X carryback situation to which Sec.
More than 30 states prohibit NOL carrybacks entirely.
For the tax years ending after 2002, WHBAA suspends the 90 percent limitation on using any alternative minimum tax NOL deduction attributable to the carryback of an applicable NOL for which the extended carryback period is elected.
IRS Revenue Procedure 2002-40 provides detailed guidance on how to use or waive both the entire five-year carryback period and the basic two-year carryback period for taxpayers that filed their returns for tax years 2001 or 2002 before the law was passed, and could have been barred from taking advantage of the new extended NOL carryback period.
The net operating loss carryforward and carryback provisions of section 172 permit taxpayers to ameliorate the unduly harsh and inequitable consequences of taxing income strictly on an annual basis.
An IRS error can occur if an NOL carryback releases a credit back to an earlier year.
Recent legislation expanded the carryback period for tax years beginning before Jan.
2009-26 (IRB 2009-19, May 11, 2009) provides that an ESB may elect a three-, four- or five-year carryback period by filing Form 1045.
A net operating loss attributable to certain product liability expenses (PLE) under IRC section 172 is allowed a special 10-year carryback period instead of the normal two years.
The specific question before the Court in United Dominion concerned the 10-year carryback rules for product liability losses (PLLs).