26-U.S.C.-6317

§6317 – Payments of Federal Unemployment Tax For Calendar Quarter

Pathway

Title 26 > Subtitle F > Chapter 64 > Subchapter B > Section 6317

Details

• Reference: Section 6317
• Legend: §6317 – Payments of Federal Unemployment Tax For Calendar Quarter
• USCode Year: 2013

Provision Content

Payment of Federal unemployment tax for a calendar quarter or other period within a calendar year pursuant to section 6157 shall be considered payment on account of the tax imposed by chapter 23 of such calendar year.

(Added Pub. L. 91–53, §2(c), Aug. 7, 1969, 83 Stat. 92; amended Pub. L. 98–76, title II, §231(b)(2)(B), Aug. 12, 1983, 97 Stat. 429; Pub. L. 100–647, title VII, §7106(c)(3), Nov. 10, 1988, 102 Stat. 3773.)

Amendments

1988—Pub. L. 100–647 struck out or tax imposed by section 3321 after unemployment tax and and 23A, as the case may be, after chapter 23.

1983—Pub. L. 98–76 inserted or tax imposed by section 3321 after Federal unemployment tax, and substituted chapter 23 and 23A, as the case may be, for chapter 23.

Effective Date of 1988 Amendment

Amendment by Pub. L. 100–647 applicable to remuneration paid after Dec. 31, 1988, see section 7106(d) of Pub. L. 100–647, set out as a note under section 3321 of this title.

Effective Date of 1983 Amendment

Amendment by Pub. L. 98–76 applicable to remuneration paid after June 30, 1986, see section 231(d) of Pub. L. 98–76, set out as an Effective Date note under section 3321 of this title.

Effective Date

Section applicable with respect to calendar years beginning after Dec. 31, 1969, see section 4(a) of Pub. L. 91–53, set out as a note under section 6157 of this title.

U.S. Encyclopedia of Law Coverage

26-U.S.C.-6313 in the Legal Encyclopedia: Tax Administration

In this entry about 26-U.S.C.-6313, find legal reference material, bibliographies and premiere content related to tax administration in the American Encyclopedia of Law, presenting a comprehensive view of the United States tax administration-specific issues, written by authorities in the field.

26-U.S.C.-6304 in the Legal Encyclopedia: Tax Procedure

In this entry about 26-U.S.C.-6304, find legal reference material, bibliographies and premiere content related to tax procedure in the American Encyclopedia of Law, presenting a comprehensive view of the United States tax procedure-specific issues, written by authorities in the field.

26-U.S.C.-6306 in the Legal Encyclopedia: Tax Collection

In this entry about 26-U.S.C.-6306, find legal reference material, bibliographies and premiere content related to tax collection in the American Encyclopedia of Law, presenting a comprehensive view of the United States tax collection-specific issues, written by authorities in the field.

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