claim for refund
Defined in 1 place of the United States Code.
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).
Source
- 1994–present26 U.S.C. § 6107Internal Revenue Code · Tax return preparer must furnish copy of return to taxpayer and must retain a copy or list · for purposes of this section