{"data":{"id":"us/26-u.s.c.-6317","jurisdiction":"us","citation":"26 U.S.C. § 6317","heading":"Payments of Federal unemployment tax for calendar quarter","body":"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.","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":"48f95990d364291e22ae3ac69e7ee610c8a37fb736d782a0d2b8c6e0478d4eee","source_id":"us","stale":true,"prev":"us/26-u.s.c.-6316","next":"us/26-u.s.c.-6320"},"notice":"GroundRules: Original legal text. Not legal advice."}