; and (B) an individual who occupies the office of the President required to file a report under section 101(e); (3) the term major party has the meaning given the term in section 9002 of the Internal Revenue Code of 1986; and (4) the term income tax return means, with respect to any covered candidate or covered individual, any return (within the meaning of section 6103(b) of the Internal Revenue Code of 1986) related to Federal income taxes, but does not include— (A) information returns issued to persons other than such covered candidate or covered individual