United States Code

USC most recently checked for updates: Mar 20, 2023

§ 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.

(Aug. 16, 1954, ch. 736, 68A Stat. 778.)
cite as: 26 USC 6315