View all text of Subpart 3 [§ 1070b - § 1070b-4]

§ 1070b–4. Carryover and carryback authority
(a) Carryover authority
(b) Carryback authority
(1) In general
(2) Use of carried-back funds
(Pub. L. 89–329, title IV, § 413E, as added Pub. L. 105–244, title IV, § 406(d), Oct. 7, 1998, 112 Stat. 1665.)