Payments of estimated income tax

  1. Law
  2. USC 26
  3. Internal Revenue Code
  4. Procedure and Administration
  5. COLLECTION
  6. Receipt of Payment
  7. Payments of estimated income tax

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§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 .)


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