### Question
How is the term return defined?


### Answer
The term **return** is defined in *26 U.S.C. § 6501* as the following:

> 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)

#### Citation:
  - *26 U.S.C. § 6501*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 66-LIMITATIONS > Subchapter A-Limitations on Assessment and Collection**

