Interest on extended payment.
Section 99
SEC. 99. Interest on extended payment. — Tax shown on the return. — If the time for the payment of the estate tax or any part thereof is extended as provided in subsection (b) of Section 95, there shall be collected, as part of such amount, interest thereon at the rate of fourteen per centum per annum from the day following the due date of the tax to the expiration of the period of the extension. Deficiency. — In case an extension for the payment of a deficiency is granted, 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 as the rate of fourteen per centum per annum for the period of the extension.