Examlex
Why is it pertinent in evaluating a diversified company's business lineup to rank a diversified company's businesses on the basis of their future performance prospects?
Net Operating Loss Carryforward
A tax provision that allows a company to apply a fiscal year's net operating losses to future years' profits in order to reduce taxable income.
Consolidated Tax Returns
A single tax return filed by a parent company and its subsidiaries, treating them as one taxpayer.
U.S. Tax Law
The body of laws and regulations governing the collection and administration of taxes in the United States.
Undistributed Earnings
Refers to the portion of a company's net profits that has not been paid out to shareholders as dividends but is retained for reinvestment in the business or to pay off debt.
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