### Question
How does LIMITATIONS define credit carryback?


### Answer
Under *26 U.S.C. § 6511*, **credit carryback** is defined as:

> any business carryback under section 39

#### Citation:
  - *26 U.S.C. § 6511*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 66-LIMITATIONS > Subchapter B-Limitations on Credit or Refund**

