carryover rule
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 170 — in this section
For purposes of this subparagraph, the term “carryover rule” means—
(I) subparagraph (A) of this paragraph,
(II) subparagraphs (C)(ii), (D)(ii), (E)(ii), and (G)(ii) of subsection (b)(1), and
(III) the second sentence of subsection (b)(1)(B).