may be filed. (6) Public availability For purposes of this subsection, a document shall not be treated as having been made publicly available unless made available on the Internet. (c) Presidential income tax return For purposes of this section— (1) In general The term Presidential income tax return means any relevant income tax return of— (A) a President, (B) an individual who is married (within the meaning of section 7703(a)) to a President for the taxable year to which such return relates, (C) any corporation or partnership which is controlled by any individual described in subparagraph (A) or (B) at any time during the taxable year to which such return relates, (D) the estate of any person described in (A) or (B) or any estate with respect to which any person described in subparagraph (A), (B), or (C) is an executor or beneficiary at any time during the taxable year to which such return relates, and (E) any trust with respect to which any person described in subparagraph (A), (B), (C), or (D) is a grantor, fiduciary, or beneficiary, or for which another trust described in this subparagraph is a grantor or beneficiary, at any time during the taxable year to which such return relates. Such term shall include any schedule, attachment, or other document filed with such return. (2) Relevant income tax return The term relevant income tax return means, with respect to a President, any income tax return if— (A) any portion of the taxable year to which such return relates is during the period that such President is the President, (B) the due date for such return (including any extensions) is during such period, or (C) such return is filed during such period. (3) Control For purposes of paragraph (1)(C)— (A) In general Except as otherwise provided in this paragraph, control shall be determined under the rules of paragraphs (2) and (3) of section 6038(e) (determined without regard to subparagraphs (A) and (B) of such paragraph (2) and without regard to subparagraph (C) of paragraph (3) thereof). (B) Restriction on