Accounting • Allows • Amount • Appear • Back • Before • Beneficial • Borrower • Both • Business • Carried • Carry • Carrying • Defer • Describe • Exceed • Exceeds • Extend • Filed • Forward • Future • Heirs • Inflate • Jurisdiction • Jurisdictions • Liability • Limit • Losses • Lower • Net • Occurs • Paying • Payment • Person • Plan • Refers • Result • Return • Some • Taxable • Than • There • Types • Typically • Unlimited • Use • Varies • Where • Year • Years