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26 U.S.C. § 6315

Payments of estimated income tax

United States · Title 26 — INTERNAL REVENUE CODE · Status: effective

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26 U.S.C. § 6315, Payments of estimated income tax, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/464114
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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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