# 26 U.S.C. § 6315: Payments of estimated income tax

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s6315>. Cite pinpoints as 26 U.S.C. § 6315(a)(1).

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.

## Regulations

- [Treas. Reg. § 301.6315-1](/26/reg/301.6315-1.md): Payments of estimated income tax. (interprets § 6315)

Derived from: 1939 § 59(d)

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 778