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CARRYOVER

The delaying of a tax benefit for the current year, which could not be used, to be applied in future years when the benefit would apply. … [Read more...] about CARRYOVER

CARVAGE

by Law Professor

The name as carucage, (g. v.) Cowell. … [Read more...] about CARVAGE

CARNAL KNOWLEDGE

by Law Professor

crim. law. This phrase is used to signify a sexual connexion; as, rape is the carnal knowledge of a woman See Rape. … [Read more...] about CARNAL KNOWLEDGE

This refers to the tax basis of a person who receives a gift. The person receiving the gift takes the same basis or carries over the basis of the person who made the gift. … [Read more...] about CARRYOVER BASIS

CARVE

by Law Professor

In old English law. A caru cate or plow land. … [Read more...] about CARVE

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