Current through Pub. L. 119-100Open in workspace

§ 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.)

Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 6315

Source: decipher.legal/usc/26/6315 · Internal Revenue Code, current through Pub. L. 119-100 (OLRC XML of 2026-04-17)