{"identifier":"/us/usc/t26/s6317","title":26,"num":"\u00a7\u202f6317.","heading":"Payments of Federal unemployment tax for calendar quarter","text":"\u00a7\u202f6317.\nPayments of Federal unemployment tax for calendar quarter\nPayment 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.","url":"https://projectusc.org/usc/t26/s6317.html","content":[{"t":"sec","id":"/us/usc/t26/s6317","children":[{"t":"num","text":"\u00a7\u202f6317."},{"t":"heading","text":"Payments of Federal unemployment tax for calendar quarter"},{"t":"content","text":"\n","children":[{"t":"p","text":"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.","tail":"\n"}]},{"t":"text","text":"\n"},{"t":"text","text":"\n"}]}]}