deduct vs carry back

deduct and carry back both are verbs.

Word	Noun	Adjective	Verb	Adverb
deduct	No	No	Yes	No
carry back	No	No	Yes	No

As verbs, carry back is a hyponym of deduct; that is, carry back is a word with a more specific, narrower meaning than deduct:

deduct: make a subtraction
carry back: deduct a loss or an unused credit from taxable income for a prior period

deduct (verb)	carry back (verb)
reason by deduction; establish by deduction	deduct a loss or an unused credit from taxable income for a prior period
make a subtraction
retain and refrain from disbursing; of payments