Information Return Law and Legal Definition
Information return is a return that provides information to the tax collector but does not compute the tax liability. It is a return required by tax law of an employer, bank, corporation, etc. of the amounts paid by way of wages, salaries, interest, dividends, etc. to employees, customers, stockholders, etc.
Only when an information return is filed with respect to oneself is the filer's identity entitled to the statutory protections. [Ryan v. Bureau of Alcohol, Tobacco & Firearms, 715 F.2d 644 (D.C. Cir. 1983)].
Legal Definition list
Related Legal Terms
- Absolute Return Index
- Access to Classified Information (Military)
- Adequate Information
- Amended Return
- Amendment of Income Tax Return
- Amendment of Information
- American Federation of Information Processing Societies
- American Standard Code for Information Interchange
- Average Accounting Return
- Billing Information