carry back

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carry (one) back

To cause one to think of or remember someone or something from one's past. Wow, that lullaby just carries me back to my childhood.
See also: back, carry

carry someone back (to some time)

to return someone, mentally, to a former time; to remind someone of an earlier time. This carries me back to the times of knights and jousting. This article about the Sixties really carries me back.
See also: back, carry

carry something back

to take something back to where it came from. Did you bring this here? If so, carry it back. Please carry back the empty box after you take out all the books.
See also: back, carry
References in periodicals archive ?
The carry back provision will allow your contribution to benefit from tax relief at 40 per cent.
United States, the court had allowed the surviving corporation in a merger to carry back excess profits credits against the pre-merger income of the constituent corporations.
The taxpayer failed to carry back the 1963 NOL to the three preceding years (the applicable carryback period at that time was three years) and instead carried the NOL forward and attempted to claim a deduction on the 1968 return.
If you carry back contributions to the previous year, you will receive relief at the higher rate of tax being the rate you paid that year.
Of course, a taxpayer that can carry back an NOL, but does not wish to do so, must make a timely election to waive the entire carryback period under IRC Sec.
Eligible small businesses that have already elected to carry back 2008 losses under ARRA are permitted to carry back losses from 2009 under WHBAA (for a noneligible small business, an election may be made for only one tax year); and
In a recent case, one of the many farmers with a RAP was able to eliminate the higher tax rate he was paying by making use of fact he had not paid the maximum contribution to his pension policy in any of the past seven years Part of their appeal has been the fact they have a valuable feature, namely carry back Investors could soon be saying RIP to the RAP, a form of pension saving especially popular among farmers.
Remember that Historic Newspapers carry back issues of The Mirror which make ideal birthday or anniversary presents.
The rules governing the assessment statute of limitation vary depending on the form used by a taxpayer to carry back a loss.
Under the Internal Revenue Code, taxpayers may carry back these losses and get a tax refund or carry them forward and reduce their future tax liability.
A corporation that generates a net operating loss or net capital loss during the short period cannot carry back the loss, but generally must carry it forward in accordance with Secs.
In British Car Auctions, two members of an affiliated group, both dual residents in the United States and the United Kingdom, incurred losses that the taxpayer attempted to carry back to a prior taxable year for the U.