{"data":{"id":"us/26-u.s.c.-6315","jurisdiction":"us","citation":"26 U.S.C. § 6315","heading":"Payments of estimated income tax","body":"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.","path":["Title 26—INTERNAL REVENUE CODE","CHAPTER 64—COLLECTION"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc26@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:58:25Z","sha256":"70a4eca61bc32d98547d3e36f63ff3b1ffa5d24f0d8cfacb332ab5290dec6033","source_id":"us","stale":false,"prev":"us/26-u.s.c.-6314","next":"us/26-u.s.c.-6316"},"notice":"GroundRules: Original legal text. Not legal advice."}