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Carry-Forward

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See Loss Carry-Back.
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At the same time, the $50,000 gain (longterm capital) allows T to take the $40,000 long-term capital loss carry-forward.
Release of capital and passive losses in dispositions of passive ... by Velten, James E. / The Tax Adviser
a net operating loss carry-forward for federal income tax
Able Laboratories Reports Record Sales of $52.9 million for 2002 by Business Wire
On the other hand, 274 days remain after the change date; therefore, 274/366 of the loss, or $599, will be attributable to the postchange period and will be eligible for carry-forward without application of the Sec.
Maximizing built-in loss benefits under Sec. 382 by Klein, Thomas D. / The Tax Adviser
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