### Question
How is the "return period" defined?


### Answer
The term **return period** is defined in *26 U.S.C. § 6060* as follows -

> the 12-month period beginning on July 1 of each year

#### 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**

