Additions to the tax in case of nonpayment.
Section 119
SEC. 119. Additions to the tax in case of nonpayment. — (a) Tax shown on the return. — (1) Payment not extended. — Where the amount of the tax determined by the donor as the tax or any part of such amount is not paid on the due date of the tax, there shall be collected as a part of the tax, interest upon such unpaid amount at the rate of fourteen per centum per annum, from the due date until it is paid: Provided, That the maximum amount that may be collected as interest on delinquency shall in no case exceed the amount corresponding to a period of three years, the present provisions regarding prescription to the contrary notwithstanding. (2) Payment extended. — Where an extension of time (or payment of the amount so determined as the tax by the donor has been granted, and the amount, the time for the payment of which has been extended and the interest thereon determined under subsection (a) of Section 118 is not paid in full prior to the expiration of the period of the extension, interest at the rate of fourteen per centum per annum, shall be collected on such unpaid amount from the date when the same was originally due until it is paid. (b) Deficiency. — (1) Payment not extended. — Where a deficiency, or any interest assessed in connection therewith, or any addition to the tax provided for in