Title 26Internal Revenue CodeRelease 119-73

§6317 Payments of Federal unemployment tax for calendar quarter

Title 26 › Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 64— - COLLECTION › Subchapter Subchapter B— - Receipt of Payment › § 6317

Last updated Apr 6, 2026|Official source

Full Legal Text

Title 26, §6317

Internal Revenue Code — Source: USLM XML via OLRC

Payment of Federal unemployment tax for a calendar quarter or other period within a calendar year pursuant to section 6157 shall be considered payment on account of the tax imposed by chapter 23 of such calendar year.

Legislative History

Notes & Related Subsidiaries

Editorial Notes

Amendments

1988—Pub. L. 100–647 struck out “or tax imposed by section 3321” after “unemployment tax” and “and 23A, as the case may be,” after “chapter 23”. 1983—Pub. L. 98–76 inserted “or tax imposed by section 3321” after “Federal unemployment tax”, and substituted “chapter 23 and 23A, as the case may be,” for “chapter 23”.

Statutory Notes and Related Subsidiaries

Effective Date

of 1988 AmendmentAmendment by Pub. L. 100–647 applicable to remuneration paid after Dec. 31, 1988, see section 7106(d) of Pub. L. 100–647, set out as a note under section 3321 of this title.

Effective Date

of 1983 AmendmentAmendment by Pub. L. 98–76 applicable to remuneration paid after June 30, 1986, see section 231(d) of Pub. L. 98–76, set out as an

Effective Date

note under section 3321 of this title.

Effective Date

Section applicable with respect to calendar years beginning after Dec. 31, 1969, see section 4(a) of Pub. L. 91–53, set out as a note under section 6157 of this title.

Reference

Citations & Metadata

Citation

26 U.S.C. § 6317

Title 26Internal Revenue Code

Last Updated

Apr 6, 2026

Release point: 119-73