[Code of Federal Regulations]
[Title 26, Volume 18]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR301.6315-1]

[Page 213]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 301_PROCEDURE AND ADMINISTRATION--Table of Contents
 
                               Collection
 
Sec. 301.6315-1  Payments of estimated income tax.

    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 made. The 
aggregate amount of the payments of estimated tax should be entered upon 
the income tax return for such taxable year as payments to be applied 
against the tax shown on such return.