190 INCOME TAX Voluntary advance payment. Jeopardy payments . Post, p. 217 . Tax withheld at source. Post, pp . 215, 216. Fr act ion ofa ce nt disregarded. Receipts on request. Evidence of tax paid. Surrender to creditor as payment on debt . Examination of return and det ermina- tion of tax . To be made as soon as practicable . Additions to tax and penalties. Negligence, etc ., p.238. Criminal penal ties, p.217. Administrative pro- ceedings. Noupayments, or overpayments . Deficiencies, p . 233 . Additions, p. 238. Transferees and fidu- ciaries, p . 240. Over paym ents ,p .24 2 Miscellaneous pr o- visions. Laws made applica- ble . Administrative pro- vis io ns, e tc ., extended to. 72d CONGRESS . SESS . I. CH. 209. JUNE 6, 1932. (d) VOL UNT ARY AD VAN CE PAYMENT .-A tax imposed by this title, or any installment thereof, may be paid, at the election of the tax- payer, prior to the d ate prescribed for i ts payment . (e) ADVANCE PAYMENT IN CA SE OF JEOPARDY.-For advance pay- ment in case of jeopa rdy, see section 146 . (f) TAX WITHHELD AT SouRCE .-For requirement of withholding tax at the source in the case of nonresident aliens and foreign cor- porations, and in the case of so-called " tax- free cov enant bon ds," see sections 143 and 144. (g) FRACTIONAL PARTS OF CENT.-In the payment of any tax under this title 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 1 cent. (h) RECEIPTS .-Every collector to whom any payment of any income tax is made shall upon request give to the person making such payment a full written or printed receipt, stating the amount paid and the particular account for which such payment was made
and wh eneve r any debtor pays taxes on accou nt of payme nts m ade or to be made by him to separate creditors the collector shall, if requested by such debtor, give a separate receipt for the tax paid on account of each creditor in such form that the debtor can con- veniently produce such receipts separately to his several creditors in satisfaction of their respective demands up to the amounts stated in the receipts ; and such receipt shall be sufficient evidence in favor of such debtor to justify him in withholding from his next payment to his creditor the amount therein stated ; but the creditor may, upon giving to his debtor a full written receipt acknowledging the pay- ment to him of any sum actually paid and accepting the amount of tax paid as aforesaid (specifying the sam e) as a further sati sfaction of the debt to that amount, require the surrender to him of such collector's receipt. SEC . 57. EX AMI NATI ON OF RETURN AND D ETER MIN ATIO N OF TAX . As soon as practicable after the return is filed the Commissioner shall examine it and shall determine the correct amount of the tax . SEC. 58. ADDITIONS TO TAX AND PENALTIES . (a) For additions to the tax in case of negligence or fraud in the nonpayment of tax or failure to file return therefor, see Sup- plement M. (b) For criminal penalties for nonpayment of tax or failure to file return therefor, see section 145 . SEC. 59. ADMINISTRATIVE PROCEEDINGS . For administrative proceedings in respect of the nonpayment or overpayment of a tax imposed by this title, see as follows
(a) Supplement L, relating to assessment and collection of deficie ncies . b) Supplement M, relating to interest and additions to tax . (c) Supplement N, relat ing t o cla ims ag ainst tran sferee s and fiduciaries. (d) Supplement 0, relating to overpayments . P art VIMiscellaneous Pro vis io ns SEC. 61 . L AWS MAD E APPLICABLE . All administrative, special, or stamp provisions of law, including the law relating to the assessment of taxes, so far as applicable, are here by extended to and m ade a part of this t itle .
