US Code · Through Public Law 119-103 (09/02/2026)

26 U.S.C. § 6315: Payments of estimated income tax

Where this section sits in the code

Title 26—INTERNAL REVENUE CODE
CHAPTER 64—COLLECTION

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.

Collected 2026-09-10T05:58:25Z. Source file · JSON

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