1. LawStack
  2. Title 26 - INTERNAL REVENUE CODE
  3. Subtitle F - Procedure and Administration
  4. Chapter 64 - COLLECTION
  5. Subchapter B - Receipt of Payment
  6. 26 USC § 6315
26 USC § 6315
Payments of estimated income tax
October 30, 2020
USC

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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§ 6314 Receipt for taxes
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§ 6316 Payment by foreign currency

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