26 U.S.C. § 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.
Notes of Decisions
Cited in 4
cases, 1977–2007 · leading case: In Re James & Dianne Ripley, Debtors. United States of Am. v. James & Dianne Ripley, 926 F.2d 440 (5th Cir. 1991).
In Re James & Dianne Ripley, Debtors. United States of Am. v. James & Dianne Ripley, 926 F.2d 440 (5th Cir. 1991). “” 26 U.S.C. § 6315 (1989). 26 . See 26 U.S.”
In Re Marvel, 372 B.R. 425 (Bankr. N.D. Ind. 2007). “for the taxable year” for which the payments are made; 26 U.S.C. § 6315 . Withheld taxes are allowed to the employee with respect to whom the income was withheld as “a credit against the tax imposed [by the Internal Revenue Code]”; 26 U.”
Demorizi v. Demorizi, 851 So. 2d 243 (Fla. 3d DCA 2003). “Assuming that the wife had income during 1999 for which she had to pay estimated taxes, it is undisputed that the husband's income created the bulk of the tax liability.”
Janus v. United States, 557 F.2d 1268 (9th Cir. 1977). “” 26 U.S.C. § 6315 . Section 301.6315-1 of the Internal Revenue Regulations provides: The payment of any installment of the estimated income tax (see sections 6015 and 6016) shall be considered payment on account of the income tax for the taxable year for which the estimate is…”
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