### Question
How does the law define credit carryback?


### Answer
Under *26 U.S.C. § 6601*, **credit carryback** is defined as:

> given such term by section 6511(d)(4)(C).

#### Citation:
  - *26 U.S.C. § 6601*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 67-INTEREST > Subchapter A-Interest on Underpayments**

