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


### Answer
Under *26 U.S.C. § 6060*, **return period** is defined as:

> 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

#### Citation:
  - *26 U.S.C. § 6060*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 61-INFORMATION AND RETURNS > Subchapter A-Returns and Records > PART III-INFORMATION RETURNS > Subpart F-Information Concerning Tax Return Preparers**

