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26 U.S.C. 6315: Payments of estimated income taxText contains those laws in effect through Public Law 119-120 (October 7, 2026).
From Title 26-INTERNAL REVENUE CODECHAPTER 64-COLLECTION
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§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 .)