{"identifier":"/us/usc/t26/s6315","title":26,"num":"\u00a7\u202f6315.","heading":"Payments of estimated income tax","text":"\u00a7\u202f6315.\nPayments of estimated income tax\nPayment 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.","url":"https://projectusc.org/usc/t26/s6315.html","content":[{"t":"sec","id":"/us/usc/t26/s6315","children":[{"t":"num","text":"\u00a7\u202f6315."},{"t":"heading","text":"Payments of estimated income tax"},{"t":"content","text":"\n","children":[{"t":"p","text":"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.","tail":"\n"}]},{"t":"text","text":"\n"}]}]}