§6157. Payment of Federal unemployment tax on quarterly or other time period basis — Inbound Citations

Citations to 26 U.S.C. § 6157 as a whole

• 26 U.S.C. § 3510(a)(3)

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  (3) no requirement to make deposits (or to pay installments under section 6157) shall apply with respect to such taxes.
• 26 U.S.C. § 6201(b)(2)

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  (2) No unpaid amount of Federal unemployment tax for any calendar quarter or other period of a calendar year, computed as provided in section 6157, shall be assessed.
• 26 U.S.C. § 6317

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  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.
• 26 U.S.C. § 6513(e)

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  (e) Notwithstanding subsection (a), for purposes of section 6511 any payment of tax imposed by chapter 23 which, pursuant to section 6157, is made for a calendar quarter or other period within a calendar year shall, if made before the last day prescribed for filing the return for the calendar year (determined without regard to any extension of time for filing), be considered made on such last day.