26-U.S.C.-6315

§6315 – Payments of Estimated Income Tax

Pathway

Title 26 > Subtitle F > Chapter 64 > Subchapter B > Section 6315

Details

• Reference: Section 6315
• Legend: §6315 – Payments of Estimated Income Tax
• USCode Year: 2013

Provision Content

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.)

U.S. Encyclopedia of Law Coverage

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

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

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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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