
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC6315]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
                         CHAPTER 64--COLLECTION
 
                    Subchapter B--Receipt of Payment
 
Sec. 6315. Payments of estimated income tax

    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.)
