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Which of the Following Statements Regarding Credits Is Correct

Question 120

Multiple Choice

Which of the following statements regarding credits is correct?


A) Business expenses are generally refundable credits.
B) Business credits that are generated in one year but are not utilized in that year expire.
C) Business credits that are generated in one year but are not utilized in that year may be carried forward to future years but not back to a prior year.
D) Business credits that are generated in one year but are not utilized in that year may be carried back to the previous year and then forward to future years.

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