### Question
Can you define what return due date means?


### Answer
**Return due date** is defined as the following in *26 U.S.C. § 460*:

> the date prescribed for filing the return of the tax imposed by this chapter (determined without regard to extensions)

#### Citation:
  - *26 U.S.C. § 460*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter E-Accounting Periods and Methods of Accounting > PART II-METHODS OF ACCOUNTING > Subpart B-Taxable Year for Which Items of Gross Income Included**

