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US Code · Through Public Law 119-103 (09/02/2026) · Newer source version available

26 U.S.C. § 6317: Payments of Federal unemployment tax for calendar quarter

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Where this section sits in the code
  1. Title 26—INTERNAL REVENUE CODE
  2. CHAPTER 64—COLLECTION

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.

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

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