Treasury Regulations (26 C.F.R.)
26 CFR § 301.6315-1
Payments of estimated income tax.
Official textecfr.govlast amended
The payment of any installment of the estimated income tax (see sections 6015 and 6016) shall be considered payment on account of the income tax for the taxable year for which the estimate is made. The aggregate amount of the payments of estimated tax should be entered upon the income tax return for such taxable year as payments to be applied against the tax shown on such return.
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In this part (40 sections)
- 301.6233(b)-1 · (b)-1 Interest and penalties with respect to the…
- 301.6234-1 · Judicial review of partnership adjustment.
- 301.6235-1 · Period of limitations on making adjustments.
- 301.6241-1 · Definitions.
- 301.6241-2 · Bankruptcy of the partnership.
- 301.6241-3 · Treatment where a partnership ceases to exist.
- 301.6241-4 · Payments nondeductible.
- 301.6241-5 · Extension to entities filing partnership returns.
- 301.6241-6 · Coordination with other chapters of the Internal Revenue…
- 301.6241-7 · Treatment of special enforcement matters.
- 301.6301-1 · Collection authority.
- 301.6302-1 · Manner or time of collection of taxes.
- 301.6303-1 · Notice and demand for tax.
- 301.6305-1 · Assessment and collection of certain liability.
- 301.6311-1 · Payment by check or money order.
- 301.6311-2 · Payment by credit card and debit card.
- 301.6312-1 · Treasury certificates of indebtedness, Treasury notes, and…
- 301.6312-2 · Certain Treasury savings notes acceptable in payment of…
- 301.6313-1 · Fractional parts of a cent.
- 301.6314-1 · Receipt for taxes.
- 301.6315-1 · Payments of estimated income tax.
- 301.6316-1 · Payment of income tax in foreign currency.
- 301.6316-2 · Definitions.
- 301.6316-3 · Allocation of tax attributable to foreign currency.
- 301.6316-4 · Return requirements.
- 301.6316-5 · Manner of paying tax by foreign currency.
- 301.6316-6 · Declarations of estimated tax.
- 301.6316-7 · Payment of Federal Insurance Contributions Act taxes in…
- 301.6316-8 · Refunds and credits in foreign currency.
- 301.6316-9 · Interest, additions to tax, etc.
- 301.6320-1 · Notice and opportunity for hearing upon filing of notice…
- 301.6321-1 · Lien for taxes.
- 301.6323(a)-1 · (a)-1 Purchasers, holders of security interests,…
- 301.6323(b)-1 · (b)-1 Protection for certain interests even though…
- 301.6323(c)-1 · (c)-1 Protection for commercial transactions financing…
- 301.6323(c)-2 · (c)-2 Protection for real property construction or…
- 301.6323(c)-3 · (c)-3 Protection for obligatory disbursement agreements.
- 301.6323(d)-1 · (d)-1 45-day period for making disbursements.
- 301.6323(e)-1 · (e)-1 Priority of interest and expenses.
- 301.6323(f)-1 · (f)-1 Place for filing notice; form.