Statute · United States Code
26 U.S.C. § 6315 — Payments of estimated income tax
26 U.S.C. § 6315
- Type
- Statute
- Source
- United States Code
- Jurisdiction
- Federal
- Date
- 2026-10-22
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.
Citator
26 U.S.C. § 6315 — Payments of estimated income tax is in force in the current edition of the Code, and nothing recorded condemns it.
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.