[Code of Federal Regulations] [Title 49, Volume 5] [Revised as of October 1, 2002] From the U.S. Government Printing Office via GPO Access [CITE: 49CFR535.1] [Page 99] TITLE 49--TRANSPORTATION OF TRANSPORTATION PART 535--3-YEAR CARRYFOR- WARD AND CARRYBACK OF CREDITS FOR LIGHT TRUCKS--Table of Contents Sec. 535.1 Scope. This part establishes regulations governing 3-year carryforward and carryback of credits for manufacturers of light trucks.