FEDERAL · 26 U.S.C. · Chapter Subchapter B—Receipt of Payment
Payments of estimated income tax
26 U.S.C. § 6315
Title26 — Internal Revenue Code
ChapterSubchapter B—Receipt of Payment
This text of 26 U.S.C. § 6315 (Payments of estimated income tax) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 U.S.C. § 6315.
Text
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.
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Related
In Re James and Dianne Ripley, Debtors. United States of America v. James and Dianne Ripley
926 F.2d 440 (Fifth Circuit, 1991)
In Re Marvel
372 B.R. 425 (N.D. Indiana, 2007)
Demorizi v. Demorizi
851 So. 2d 243 (District Court of Appeal of Florida, 2003)
Janus v. United States
557 F.2d 1268 (Ninth Circuit, 1977)
Source Credit
History
(Aug. 16, 1954, ch. 736, 68A Stat. 778.)
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Bluebook (online)
26 U.S.C. § 6315, Counsel Stack Legal Research, https://law.counselstack.com/usc/26/6315.