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2020 US Code
Title 26 - Internal Revenue Code
Subtitle F - Procedure and Administration
Chapter 64 - Collection
Subchapter B - Receipt of Payment
Sec. 6315 - Payments of estimated income tax
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| 26 U.S.C. § 6315 (2020) |
| ยง6315. 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.) |
| United States Code, 2018 Edition, Supplement 2, Title 26 - INTERNAL REVENUE CODE |
| Bills and Statutes |
| United States Code |
| Y 1.2/5: |
| Title 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration CHAPTER 64 - COLLECTION Subchapter B - Receipt of Payment Sec. 6315 - Payments of estimated income tax |
| section 6315 |
| 2020 |
| January 13, 2021 |
| No |
| standard |
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