carryback year
(2) Treatment of certain carrybacks (A) Carrybacks from estate If any carryback year of the estate is a taxable year before the estate’s first taxable year, the carryback to such carryback year shall be taken into account for the debtor’s taxable year corresponding to the carryback year. (B) Carrybacks from debtor’s activities The debtor may not carry back to a taxable year before the debtor’s taxable year in which the case commences any carryback from a taxable year ending after the case commences. (C) Carryback and carryback year defined For purposes of this paragraph— (i) Carryback The term “carryback” means a net operating loss carryback under section 172 or a carryback of any credit provided by part IV of subchapter A. (ii) Carryback year The term “carryback year” means the taxable year to which a carryback is carried.