How come the IRC doesn't make any sense?
Here's what I'm chewing on: There's a code section that provides a credit for a taxpayer's income tax withheld from salary, wages, and some other things. I think - can't look right now - that it's IRC section 31. Or at least near there, along with other "refundable credits.".
How come there's no corresponding section that allows a credit for estimated taxes paid by the taxpayer?
Is this a stupid question, or am I a monkey's uncle? Don't answer that question, just answer the question about the IRC...