return period
Defined in 2 places of the United States Code.
For purposes of subsection (a), the term “return period” means the 12-month period beginning on July 1 of each year.
Source
- 2014–present26 U.S.C. § 6060Internal Revenue Code · Information returns of tax return preparers · for purposes of this section
For purposes of subsection (a), the term “return period” means the 12-month period beginning on July 1 of each year, except that the first return period shall be the 6-month period beginning on January 1, 1977, and ending on June 30, 1977.
Source
- 1994–201426 U.S.C. § 6060Internal Revenue Code · Information returns of tax return preparers · 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).
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