Section text and notes
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 (, .)
Public Law 119-102 (07/12/2026)
26 U.S.C. § 6315
Payments of estimated income tax