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Code · U.S. Code · Title 26 - INTERNAL REVENUE CODE · CHAPTER 64— COLLECTION · Subchapter B— Receipt of Payment · § 6317

§ 6317. Payments of Federal unemployment tax for calendar quarter

243 words·~1 min read·/usc/title-26/section-6317

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Payment of Federal unemployment tax for a calendar quarter or other period within a calendar year pursuant to section 6157 shall be considered payment on account of the tax imposed by chapter 23 of such calendar year.
(Added Pub. L. 91–53, § 2(c), Aug. 7, 1969, 83 Stat. 92; amended Pub. L. 98–76, title II, § 231(b)(2)(B), Aug. 12, 1983, 97 Stat. 429; Pub. L. 100–647, title VII, § 7106(c)(3), Nov. 10, 1988, 102 Stat. 3773.)
Connections1 cite this · traces to 2
11 references not yet in our index
  • Pub. L. 91–53, § 2(c)
  • 83 Stat. 92
  • Pub. L. 98–76, title II, § 231(b)(2)(B)
  • 97 Stat. 429
  • Pub. L. 100–647, title VII, § 7106(c)(3)
  • 102 Stat. 3773
  • Pub. L. 100–647
  • Pub. L. 98–76
  • section 7106(d) of Pub. L. 100–647
  • section 231(d) of Pub. L. 98–76
  • section 4(a) of Pub. L. 91–53
Citation graph
cites case law
§ 6317
Payments of Federal unemployment tax for calendar quarter
Stat.×1
Pub. L.Pub. L. 91–53, § 2(c)
Stat.83 Stat. 92
Pub. L.Pub. L. 98–76, title II, § 231(b)(2)(B)
Stat.97 Stat. 429
Pub. L.Pub. L. 100–647, title VII, § 7106(c)(3)
Cites 13 · showing 7Cited by 1 across 1 source
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