
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: 26USC6317]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
                         CHAPTER 64--COLLECTION
 
                    Subchapter B--Receipt of Payment
 
Sec. 6317. Payments of Federal unemployment tax for calendar 
        quarter
        
    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.

(Added Pub. L. 91-53, Sec. 2(c), Aug. 7, 1969, 83 Stat. 92; amended Pub. 
L. 98-76, title II, Sec. 231(b)(2)(B), Aug. 12, 1983, 97 Stat. 429; Pub. 
L. 100-647, title VII, Sec. 7106(c)(3), Nov. 10, 1988, 102 Stat. 3773.)


                               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''.


                    Effective Date of 1988 Amendment

    Amendment 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 Amendment

    Amendment 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.
