credit carryback
Defined in 4 places — 3 distinct definitions of the United States Code.
For purposes of this paragraph, the term “credit carryback” has the meaning given such term by section 6511(d)(4)(C).
Same definition in 2 sections
- 1994–present26 U.S.C. § 6601Internal Revenue Code · Interest on underpayment, nonpayment, or extensions of time for payment, of tax · under this section
- 1994–present26 U.S.C. § 6611Internal Revenue Code · Interest on overpayments · in this section
For purposes of this paragraph, the term “credit carryback” means any business carryback under section 39.
Source
- 1994–present26 U.S.C. § 6511Internal Revenue Code · Limitations on credit or refund · in this section
For purposes of this subsection, the term “credit carryback” has the meaning given such term by section 6511(d)(4)(C).
Source
- 1994–present26 U.S.C. § 6501Internal Revenue Code · Limitations on assessment and collection · in this section