return period
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 6060 — for purposes of this section (2 versions over time)
For purposes of subsection (a), the term “return period” means the 12-month period beginning on July 1 of each year.
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).