CODIFICATION OF INTERNAL REVENUE LAWS sureties as the Commissioner deems necessary, conditioned upon the payment of the amount with respect to which the extension is granted in accordance with the terms of the extension. (d) VOLUNTARY ADVANCE PAYMENT. -A tax imposed by this chap- ter, or any installment thereof, may be paid, at the election of the tax- payer, prior to the date prescribed for its payment. (e) ADVANCE PAYMENT IN CASE OF JEOPARDY. - For advance payment in case of jeopardy, see section 146. (f) TAX WITHHELD AT SOURCE. - For requirement of withholding tax at the source in the case of non- resident aliens and foreign corporations, and in the case of so-called "tax-free covenant bonds", see sections 143 and 144. (g) FRACTIONAL PARTS OF CENT.-In the payment of any tax under this chapter 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 therefor. SEC. 57. EXAMINATION OF RETURN AND DETERMINATION 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 Supplement 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 over- payment of a tax imposed by this chapter, see as follows: (a) Supplement L, relating to assessment and collection of de- ficiencies. (b) Supplement M, relating to interest and additions to tax. (c) Supplement N, relating to claims against transferees and fiduciaries. (d) Supplement 0, relating to overpayments. SEC. 60. CROSS REFERENCES. For general provisions relating to- (a) Information and retiurns, see chapter 34. (b) Assessment, see chapter 35. (c) Collection, see chapter 36. Part VI-Miscellaneous Provisions SEC. 61. LAWS MADE APPLICABLE. All administrative, special, or stamp provisions of law, including the law relating to the assessment of taxes, so far as applicable, shall be extended to and made a part of this chapter. SEC. 62. RULES AND REGULATIONS. The Commissioner, with the approval of the Secretary, shall pre- scribe and publish all needful rules and regulations for the enforce- ment of this chapter. SEC. 63. PUBLICATION OF STATISTICS. The Commissioner, with the approval of the Secretary, shall pre- pare and publish annually statistics reasonably available with respect to the operation of the income, war-profits and excess-profits tax laws, including classifications of taxpayers and of income, the amounts allowed as deductions, exemptions, and credits, and any other facts deemed pertinent and valuable. SEC. 64. DEFINITIONS. For definitions of a general character, see section 3797. 32
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