information return
Definitions from Case Law · United States Supreme Court
Definitions from Case Law
From 353 U.S. 180 - Automobile Club of Mich. v. Commissioner · 1957Most cited · 1,681 citing opinions
The Form 990 returns are merely information returns in furtherance of a congressional program to secure information useful in a determination whether legislation should be enacted to subject to taxation certain tax-exempt corporations competing with taxable corporations. Those returns lack the data necessary for the computation and assessment of deficiencies and are not therefore tax returns within the contemplation of § 275(a).
How often courts cite the case defining “information return”
Court decisions citing the opinion that defined “information return” — 1,678 in all, by decade. Counts are citations to the defining case as a whole, not verified uses of the term. The dip in the most recent years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the latest years.