return
Defined in 10 dictionaries — Case Law, U.S. Code, Cyclopedic (1922), Ballentine's (1916), Bouvier (1914), Black's (1910), Kinney (1893), Stimson (1881), Abbott (1879), Bouvier (1839)
Definitions from Case Law
From 280 U.S. 453 - Florsheim Bros. Drygoods Co. v. United States · 1930Most cited · 526 citing opinions
The word 'return' is not a technical word of art... a defective or incomplete return purports to be a specific statement of the items of income, deductions, and credits in compliance with section 239. And, to have that effect, it must honestly and reasonably be intended as such.
United States Code
11 U.S.C. § 1308 — for purposes of this section
For purposes of this section, the term “return” includes a return prepared pursuant to subsection (a) or (b) of section 6020 of the Internal Revenue Code of 1986, or a similar State or local law, or a written stipulation to a judgment or a final order entered by a nonbankruptcy tribunal.
11 U.S.C. § 523 — under this title
For purposes of this subsection, the term “return” means a return that satisfies the requirements of applicable nonbankruptcy law (including applicable filing requirements). Such term includes a return prepared pursuant to section 6020(a) of the Internal Revenue Code of 1986, or similar State or local law, or a written stipulation to a judgment or a final order entered by a nonbankruptcy tribunal, but does not include a return made pursuant to section 6020(b) of the Internal Revenue Code of 1986, or a similar State or local law.
26 U.S.C. § 6013 — in this section
For purposes of section 7206(1) and (2) and section 7207 (relating to criminal penalties in the case of fraudulent returns) the term “return” includes a separate return filed by a spouse with respect to a taxable year for which a joint return is made under this subsection after the filing of such separate return.
26 U.S.C. § 6103 — for purposes of this section
The term “return” means any tax or information return, declaration of estimated tax, or claim for refund required by, or provided for or permitted under, the provisions of this title which is filed with the Secretary by, on behalf of, or with respect to any person, and any amendment or supplement thereto, including supporting schedules, attachments, or lists which are supplemental to, or part of, the return so filed.
26 U.S.C. § 6107 — for purposes of this section
For purposes of this section, the terms “return” and “claim for refund” have the respective meanings given to such terms by section 6696(e), and the term “return period” has the meaning given to such term by section 6060(c).
26 U.S.C. § 6213 — for purposes of this section
The term “return” includes any return, statement, schedule, or list, and any amendment or supplement thereto, filed with respect to any tax imposed by subtitle A or B, or chapter 41, 42, 43, or 44.
26 U.S.C. § 6501 — in this section
Except as otherwise provided in this section, the amount of any tax imposed by this title shall be assessed within 3 years after the return was filed (whether or not such return was filed on or after the date prescribed) or, if the tax is payable by stamp, at any time after such tax became due and before the expiration of 3 years after the date on which any part of such tax was paid, and no proceeding in court without assessment for the collection of such tax shall be begun after the expiration of such period. For purposes of this chapter, the term “return” means the return required to be filed by the taxpayer (and does not include a return of any person from whom the taxpayer has received an item of income, gain, loss, deduction, or credit).
The Cyclopedic Law Dictionary
Walter A. Shumaker and George Foster Longsdorf; ed. James C. Cahill · 1922
Of Writs or Process. The redelivery of a writ or process by the officer charged with its execution to the court from which it issued, with an account of the manner in which he has executed it. The account indorsed on or affixed to process or writs by the officer, stating the manner of its execution. To Writs. The answer made" by one to whom an alternative writ, (as of habeas corpus or quo warranto) is directed. On Appeal or Error. The papers or record transmitted from the lower to the appellate court.
Ballentine's Law Dictionary
James A. Ballentine · 1916
Bouvier's Law Dictionary and Concise Encyclopedia
John Bouvier; revised by Francis Rawle · 1914
An official statement by an officer of what he has done in obedience to a command from a superior authority, or why he has done nothing, whichever is required. State v. Bulkeley, 61 Conn. 287, 23 Atl. 186, 14 L. R. A. 657. Persons who are beyond the sea are exempted from the operation of the statute of limitations of some states, till after a certain time has elapsed after their returning. See Hall v. Little, 14 Mass. 203; Ruggles v. Keeler, 3 Johns. 263, 3 Am. Dec. 482; 2 W. Bla. 723; 3 Litt. 48; Pancoast's Lessee v. Addison, 1 Harr. & J. (Md.) 350, 2 Am. Dec. 520. When a member of parliament has been elected to represent a certain constituency, he is said to be returned, in reference to the return of the writ directing the proper officer to hold the election. In this country, election returns are the statements or reports of the balloting at an election, by the proper officers. To come or go back to the same place; to revisit. First Soc. of Waterbury v. Platt, 12 Conn. 186.
Black's Law Dictionary
Henry Campbell Black, M.A. · 1910
The act of a sheriff, constable or other ministerial officer, in delivering back to the court a writ, notice or other paper, which he was required to serve or execute, with a brief account of his doings under the mandate, the time and mode of service or execution or his failure to accomplish it, as the case may be. Also the indorsement made by the officer upon the writ or other paper, stating what he has done under it, the time and mode of service, etc. The report made by the court, body of magistrates, returning board, or other authority charged with the official counting of the votes cast at an election. In English practice, the election of a member of parliament is called his "return."
— False return. A return to a writ, in which the officer charged with it falsely reports tnat he served it, when he did not, or makes some other false or incorrect statement, whereby injury results to a person interested. State v. Jenkins, 170 Mo. l6, 70 S. W. 152
— General return-day. The day for the general return of all writs of summons, subpoena, etc., running to a particular term of the court.
— Return-book. The book containing the list of members returned to the house of commons. May, Pari. Pr.
— Return-day. The day named in a writ or process, upon which the officer is required to return it.
— Return irreplevisable. A writ allowed by the statute of Westm. 2, c. 2, to a defendant who had had judgment upon verdict or demurrer in an action of replevin, or after the plnintiff had, on a writ of second deliverance, become a second lime nonsuit in such action. By this writ the goods were refumed to the defendant, and the plnintiff was restrained from suing out a fresh replevin. Previously to this statute, an unsuccessful plaintiff might bring actions of replevin in infinitum, in reference to the same matter. 3 Bl. Comm. 150.
— Return of writs. In practice. A short account, in writing, made by the sheriff, or other ministerial officer, of the manner in which he has executed a writ. Steph. PI. 24.
A Law Dictionary and Glossary
George C. Kinney · 1893
To come back; to revisit; to send back; to send back a writ to the court out of which it issued, with a memorandum indorsed, of the manner in which it has been executed.
Glossary of Technical Terms, Phrases, and Maxims of the Common Law
Frederic Jesup Stimson · 1881
The act of a sheriff in returning a writ to the court issuing it, after execution or attempt to execute. The indorsement made upon the writ, stating how he has executed, or failed to execute it. Return days: fixed in the term which
Dictionary of Terms and Phrases Used in American or English Jurisprudence
Benjamin Vaughan Abbott · 1879
1. In the practice of courts, to return a writ or process is for the sheriff or other officer to bring it back or send it back to the court, with a certificate of what he has done under it; and " a return " or " the return " is the certificate usually indorsed on a writ or process of what has been done. Writs are directed to certain persons, — to sheriffs, for instance, — commanding them to perform certain acts, and, after a certain time, to return the same into the court again, togethet' with a certificate or memorandum, certifying or stating what they have done, in pursuance of such command. This memorandum or certificate is written on the back of the writ, and is now commonly called the return to it; so that, when a writ is directed to a sheriff, commanding him to perform certain acts, and the sheriff in due time returns the writ, together with such a memorandum as above described indorsed thereon, this memorandum is called the sheriff's return. Browii. Return-day. The day named in a writ or process, within which the officer is required to bring it back, with an ingiven day; meaning that it ought to be, or is directed to be, returned on that day. Return irreplevisable. A writ allowed by the statute of Westminster 2, oh. 2, to a defendant who had had judgment upon verdict or demurrer in an action of replevin, or after the plauitifE had, on a writ of second' deliverance, become a second time nonsuit in such action. By this writ, the goods were returned to the defendant, and the plaintiff was restrained from suing out a fresh replevin. Previously to this statute, an unsuccessful plaintiff might bring actions of replevin in infinitum^ in reference to the same matter. 3 Bl. Com. 160. 2. In England, the election of a member of parliament is called the return of a member; and a man elected to the house of commons is said to be returned, — in allusion to the report or certificate of the officers conducting the election that he is the candidate elected. Other official reports are there called returns; as the returns of the census. Return-book. The book containing the list of members returned to the house of commons. May Pari. Pract, Returning of Bcer. The officer to whom a writ is directed, requiring him to proceed to the election of a member or members to serve in parliament. He is generally the sheriff in the case of a county, and the mayor in the case of a borough. (2 Steph. Com. 370, 378; May Pari. Pract. ch. 1.) Mozley ^ W.
A Law Dictionary, Adapted to the Constitution and Laws of the United States
John Bouvier · 1839
contracts, remedies. Persons who are beyond the sea, are exempted from the operation of the statute of limitations of Pennsylvania, and of other states, till after a certain time has elapsed after their returning. As to what shall be considered a return, see 14 Mass. Littell’s Rep. 48; 1 Harr. & Johns. 89, 350; 17 Mass. 180.