credit carryback
(3) Certain credit carrybacks (A) In general If any credit allowed for any taxable year is increased by reason of a credit carryback, such increase shall not affect the computation of interest under this section for the period ending with the filing date for the taxable year in which the 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 increase shall not affect the computation of interest under this section for the period ending with 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).