### Question
How does NORMAL TAXES AND SURTAXES define carryback?


### Answer
Under *26 U.S.C. § 1398*, **carryback** is defined as:

> a net operating loss carryback under section 172 or a carryback of any credit provided by part IV of subchapter A

#### Citation:
  - *26 U.S.C. § 1398*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter V-Title 11 Cases**

