26 USC 6315: Payments of estimated income tax
Text contains those laws in effect on June 30, 2024
From Title 26-INTERNAL REVENUE CODESubtitle F-Procedure and AdministrationCHAPTER 64-COLLECTIONSubchapter B-Receipt of Payment
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§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.