63 STAT.] 81ST CONG. , IST SESS.-CH. 517-AUG. 27, 1949 Internal Revenue, including the field service, any authority, duty, or function which the Commissioner is authorized or required to exercise or perform under section 3640,3641, or 3642." SEC. 9 . CREDIT OR REFUND OF OVERPAYMENT OF TAX. (a) Section 3770 (a) of the Internal Revenue Code is hereby amended by renumbering paragraph (5) as paragraph (6), and by amending paragraph (4) to read as follows: "(4) CREDIT OF OVERPAYMENT OF ONE CLASS OF TAX AGAINST ANOTHER CLASS OF TAX DUE. -Notwithstanding any provision of law to the contrary, the Commissioner may, in his discretion, in lieu of refunding an overpayment of tax imposed by any provision of this title, credit such overpayment against any tax due from the taxpayer under any other provision of this title. "(5) DELEGATION OF AUTHORITR TO COLLECTORS TO MAKE REFUNDS. -The Commissioner, with the approval of the Secretary, is authorized to delegate to collectors any authority, duty, or function which the Commissioner is authorized or required to exercise or perform under paragraph (1), (2), (3), or (4) of this subsection, or under section 322 or 1027, where the amount involved (exclusive of interest, penalties, additions to the tax, and additional amounts) does not exceed $10,000." (b) Section 3772 of such code is hereby amended by adding at the end thereof the following new subsection: "(e) CREDrr TREATED AS PAYMENT. -T he credit of an overpayment of any tax in satisfaction of any tax liability shall, for the purpose of any suit for refund of such tax liability so satisfied, be deemed to be a payment in respect of such tax liability to the collector in office at the time such credit is allowed." SEC. 10. REPORTS TO CONGRESS OF REFUNDS. (a) Section 3776 of the Internal Revenue Code (relating to reports to Congress of refunds) is hereby repealed. (b) Section 3777 of such code (relating to review of refunds and credits by the Joint Committee on Internal Revenue Taxation) is hereby amended by striking out "$75,000" wherever appearing therein and inserting in lieu thereof "$200,000". SEC. 11 . COLLECTORS' SALARIES. Section 3944 (b) of the Internal Revenue Code (relating to adjust- ment and limit of collectors' salaries) is hereby amended to read as follows: "(b) ADJUSTMENT AND LIMIT OF SALARIES.-The salaries of col- lectors may be readjusted and increased under such regulations as may be prescribed by the Commissioner, subject to the approval of the Secretary, but no collector shall receive a salary in excess of the highest scheduled rate of compensation established by the Classifica- tion Act of 1923, as amended, or by any law hereafter enacted super- seding such Act." SEC. 12. EXPENSES OF DETECTION OF FRAUDS. Section 3792 of the Internal Revenue Code is hereby amended by inserting after the words "The Commissioner," the following "under regulations prescribed by him". Approved August 27, 1949. 669 53 Stat. 442 . 26U. .C.§53640- 3642. 53 Stat. 464; 57 Stat. 140. 26U. s.c. 3770(a). 53 Stat. 91, 156. 26U.S.C.5i322, 1027. 53 Stat. 465. 26U.S. C. 3772. 53 Stat. 466. 26U.S.C . 3776. 53 Stat. 466. 26U. S. C. 3777. 53 Stat. 481 . 26U. .C. 3944 (b). 42 Stat. 1488. 5 U.S . C .§§ 661-674; Supp. II; 662etse. Post, p. 972. 53 Stat. 467. 26U. S. C. §3792.