26 U.S.C. § 6315 : Internal Revenue Code — Procedure And Administration — Collection — Receipt Of Payment — Payments Of Estimated Income Tax

7 Mar 2017

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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.

(Aug. 16, 1954, ch. 736, 68A Stat. 778.)

26 U.S.C. § 6315 : Internal Revenue Code — Procedure And Administration — Collection — Receipt Of Payment — Payments Of Estimated Income Tax

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