Internal Revenue Code · 26 U.S.C.
§ 6315. Payments of estimated income tax
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 6315
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Length
- 35 words · about 1 min to read
- Cross-references
- cites 0; cited by 0 Code sections and 1 other regulation
- Regulations
- 1 issued under this section
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.
(Aug. 16, 1954, ch. 736, 68A Stat. 778.)
Regulations under this section
Treasury regulations (26 CFR) issued under § 6315
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.