26 U.S.C. § 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.

(Added Pub. L. 91–53, § 2(c) , Aug. 7, 1969 , 83 Stat. 92 ; amended Pub. L. 98–76, title II, § 231(b)(2)(B) , Aug. 12, 1983 , 97 Stat. 429 ; Pub. L. 100–647, title VII, § 7106(c)(3) , Nov. 10, 1988 , 102 Stat. 3773 .)