Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 6315
Payments of estimated income tax
Official textgovinfo.govlast amended
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.
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Nearby sections (25 sections)
- 6241 · Definitions and special rules
- 6301 · Collection authority
- 6302 · Mode or time of collection
- 6303 · Notice and demand for tax
- 6304 · Fair tax collection practices
- 6305 · Collection of certain liability
- 6306 · Qualified tax collection contracts
- 6307 · Special compliance personnel program account
- 6311 · Payment of tax by commercially acceptable means
- 6312 · [§6312. Repealed. Pub. L. 92–5, title I, §4(a)(2), Mar. 17,…
- 6313 · Fractional parts of a cent
- 6314 · Receipt for taxes
- 6315 · Payments of estimated income tax
- 6316 · Payment by foreign currency
- 6317 · Payments of Federal unemployment tax for calendar quarter
- 6320 · Notice and opportunity for hearing upon filing of notice of lien
- 6321 · Lien for taxes
- 6322 · Period of lien
- 6323 · Validity and priority against certain persons
- 6324 · Special liens for estate and gift taxes
- 6324A · Special lien for estate tax deferred under section 6166
- 6324B · Special lien for additional estate tax attributable to farm,…
- 6325 · Release of lien or discharge of property
- 6326 · Administrative appeal of liens
- 6327 · Cross references