Title 26 — Internal Revenue CodeRelease 119-73
§6315 Payments of estimated income tax
Title 26 › Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 64— - COLLECTION › Subchapter Subchapter B— - Receipt of Payment › § 6315
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Title 26, §6315
Internal Revenue Code — Source: USLM XML via OLRC
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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Citation
26 U.S.C. § 6315
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73