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26 U.S.C. § 6317

Title 26 Chapter 64 Current through PL 118-3 Last updated: March 29, 2026 View on OLRC →
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§ 6317. Payments of Federal unemployment tax for calendar quarter

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.

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