[Code of Federal Regulations] [Title 49, Volume 6] [Revised as of October 1, 2006] From the U.S. Government Printing Office via GPO Access [CITE: 49CFR535.1] [Page 104] TITLE 49--TRANSPORTATION CHAPTER V--NATIONAL HIGHWAY TRAFFIC SAFETY ADMINISTRATION, DEPARTMENT 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.