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Map Members Committees Legislation Money Nominations Watch Schedule Daily Record Special Rules Subpoenas House Ethics Foreign Influence Agencies Regulations Office Spending US Code

26 U.S.C. § 6315. — Payments of estimated income tax · Congress.wiki

U.S. Code/Title 26/§ 6315

Title 26

26

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26 U.S.C. § 6315.Chapter 64

§ 6315

Payments of estimated income tax

Title 26

1 min read

Subchapter: Receipt of Payment

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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.

Release: pl-119-83 (2026-04-13)