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Code · U.S. Code · Title 26 - INTERNAL REVENUE CODE · CHAPTER 64— COLLECTION · Subchapter B— Receipt of Payment · § 6315

§ 6315. Payments of estimated income tax

36 words·~1 min read·/usc/title-26/section-6315

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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.)
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  • Aug. 16, 1954, ch. 736
  • 68A Stat. 778
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§ 6315
Payments of estimated income tax
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 778
Cites 2Cited by 0 across 0 sources
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