### Question
How does the law define return period?


### Answer
Under *26 U.S.C. § 6107*, **return period** is defined as:

> given to such term by section 6060(c).

#### Citation:
  - *26 U.S.C. § 6107*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 61-INFORMATION AND RETURNS > Subchapter B-Miscellaneous Provisions**

