Statutory Text
26 U.S.C. § 6315 — Payments of estimated income tax
U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition Title 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration CHAPTER 64 - COLLECTION Subchapter B - Receipt of Payment Sec. 6315 - Payments of estimated income tax From the U.S. Government Publishing Office, www.gpo.gov
§6315. Payments of estimated income tax
Payment of the estimated income tax, or any installment thereof, shall be considered payment on account of the income taxes imposed by subtitle A for the taxable year.
(Aug. 16, 1954, ch. 736, 68A Stat. 778.)
Source: uscode.house.gov — public domain
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Citation
26 U.S.C. § 6315
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The statutory text of 26 U.S.C. § 6315 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
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Ch. 64 — COLLECTION
26 U.S.C. § 630126 U.S.C. § 630226 U.S.C. § 630326 U.S.C. § 630426 U.S.C. § 630526 U.S.C. § 630626 U.S.C. § 630726 U.S.C. § 631126 U.S.C. § 631226 U.S.C. § 631326 U.S.C. § 631426 U.S.C. § 631526 U.S.C. § 631626 U.S.C. § 631726 U.S.C. § 632026 U.S.C. § 632126 U.S.C. § 632226 U.S.C. § 632326 U.S.C. § 632426 U.S.C. § 6324A26 U.S.C. § 6324B26 U.S.C. § 632526 U.S.C. § 632626 U.S.C. § 632726 U.S.C. § 633026 U.S.C. § 633126 U.S.C. § 633226 U.S.C. § 633326 U.S.C. § 633426 U.S.C. § 6335
26 U.S.C. — public domain
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