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Any Unused General Business Credit Must Be Carried Back 3

question 56

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Any unused general business credit must be carried back 3 years and then forward for 20 years.


Definitions:

Bankruptcy Petition

A legal document filed by an individual or corporation declaring inability to pay debts, which initiates the bankruptcy process.

Retirement

The stage of life where an individual stops employment completely, often to rely on savings or pension for financial support.

Persistent Breach

A continuous or repeated failure to uphold the terms of a contract or agreement.

General Partnership

A business structure where two or more individuals own and operate a business in common with shared profits, liabilities, and management duties.

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