Está no manual do bash. Pesquisa por backquote
(substituição)
When the old-style backquote form of substitution is used, backslash
retains its literal meaning except when followed by $, ', or \. The
first backquote not preceded by a backslash terminates the command sub‐
stitution. When using the $(command) form, all characters between the
parentheses make up the command; none are treated specially.
Command substitutions may be nested. To nest when using the backquoted
form, escape the inner backquotes with backslashes.
Acho o $()
mais fácil de usar, especialmente ao aninhar coisas.