United States Code · Section

§ 6315 — Payments Of Estimated Income Tax

26 U.S.C. § 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.

26 U.S.C. § 6314 26 U.S.C. § 6316

Implementing Regulations

No implementing regulations found.