26 U.S.C. § 6317

Title 26Chapter 64Current through PL 116-220~1 min readLast updated: March 30, 2026View on OLRC →

Sections in this chapter

§ 6301
§ 6302
§ 6303
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§ 6307
§ 6311
§ 6312
§ 6313
§ 6314
§ 6315
§ 6316
§ 6317
§ 6320
§ 6321
§ 6322
§ 6323
§ 6324
§ 6324A
§ 6324B
§ 6325
§ 6326
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§ 6330
§ 6331
§ 6332
§ 6333
§ 6334
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§ 6340
§ 6341
§ 6342
§ 6343
§ 6344
§ 6365

§ 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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