credit carryback
(3) Certain credit carrybacks (A) In general For purposes of subsection (a), if any overpayment of tax imposed by subtitle A results from a credit carryback, such overpayment shall be deemed not to have been made before the filing date for the taxable year in which such credit carryback arises, or, with respect to any portion of a credit carryback from a taxable year attributable to a net operating loss carryback, capital loss carryback, or other credit carryback from a subsequent taxable year, such overpayment shall be deemed not to have been made before the filing date for such subsequent taxable year. (B) Credit carryback defined For purposes of this paragraph, the term “credit carryback” has the meaning given such term by section 6511(d)(4)(C).