26 U.S.C. § 6315 – Payments of estimated income tax | Midpage
§ 6315
26 U.S.C. § 6315
Payments of estimated income tax
(Aug. 16, 1954, ch. 736, 68A Stat. 778.)
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.