26 U.S.C. § 6317
§ 6317. Payments of Federal unemployment tax for calendar quarter
No plain-English explainer yet. Below is the official text. Explainers are being added section by section.
History
Added in 1969 by the Public Law 91-53. Last changed November 10, 1988 by the Technical and Miscellaneous Revenue Act of 1988.
Every change, newest first (3)
- November 10, 1988Technical and Miscellaneous Revenue Act of 1988
- August 12, 1983Public Law 98-76
- August 7, 1969Public Law 91-53 · added this section
The law as written
Current through Public Law 119-102. Amendment notes omitted.
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.