### Question
How is the term filing date defined?


### Answer
The term **filing date** is defined in *26 U.S.C. § 6601* as the following:

> given to such term by section 6611(f)(4)(A).

#### Citation:
  - *26 U.S.C. § 6601*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 67-INTEREST > Subchapter A-Interest on Underpayments**

