Section 20
SEC. 20. Section 111 of the National Internal Revenue Code is hereby amended to read as follows: “Sec. 111. Interest on extended payment. “(a) Tax shown on the return. If the time for payment of the estate tax or any part thereof is extended as provided in subsection (b) of Section 107, there shall be collected, as part of such amount, interest thereon at the rate of twenty per centum per annum from the day following the due date of the tax to the expiration of the period of the extension. “(b) Deficiency. In case an extension for the payment of a deficiency is granted for the payment there shall be collected, as a part of the tax, interest on the part of the deficiency, the time for the payment of which is so extended, at the rate of twenty per centum per annum for the period of the extension.”