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Secretary and shall be paid into the Treasury of the United States as internal revenue collections. 
 "(b) ADDITION TO TAX IN CASE OF DELINQUENCY.-- If the tax is not paid when due, there shall be added as part of the tax interest (except in cases of adjustments made in accordance with the provisions of sections 1551 (c) and 1561) at the rate of six per centum per annum from the date the tax became due until paid.
 "(c) METHOD OF COLLECTION AND PAYMENT.-- Such taxes shall be collected and paid in such manner, at such times, and under such conditions, not inconsistent with this subchapter (either by making and filing returns, or by stamps, coupons, tickets, books, or other reasonable devices or methods necessary or helpful in securing a complete and proper collection and payment of the tax or in securing proper identification of the taxpayer), as may be prescribed by the Commissioner, with the approval of the Secretary.
 "(d) FRACTIONAL PARTS OF A CENT.-- In the payment of any tax under this subchapter a fractional part of a cent shall be disregarded unless it amounts to one-half cent or more, in which case it shall be increased to one cent.
  "SECTION 1571. OVERPAYMENTS AND UNDERPAYMENTS.
  "If more or less than the correct amount of tax imposed by section 1550 or 1560 is paid or deducted with respect to any compensation payment and the overpayment or underpayment of tax  cannot be adjusted under section 1551 (c) or 1561 the amount of the overpayment shall be refunded and the amount of the underpayment shall be collected, in such manner and at such times (subject to the statutes of limitations properly applicable thereto)