FEDERAL · 26 U.S.C. · Chapter 64

Payments of estimated income tax

Current through Pub. L. 119-102
Title 26Internal Revenue Code·Ch. 64 — COLLECTION·Subch. B
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.

Free access — add to your briefcase to read the full text and ask questions with AI

26 U.S.C. § 6315 (Payments of estimated income tax) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Related

In Re Marvel
372 B.R. 425 (N.D. Indiana, 2007)
7 case citations
Demorizi v. Demorizi
851 So. 2d 243 (District Court of Appeal of Florida, 2003)
6 case citations
Janus v. United States
557 F.2d 1268 (Ninth Circuit, 1977)
4 case citations

Source Credit

History

(Aug. 16, 1954, ch. 736, 68A Stat. 778.)