{"identifier":"/us/usc/t46/s53312","title":46,"num":"\u00a7\u202f53312.","heading":"Assessment and collection of deficiency tax","text":"\u00a7\u202f53312.\nAssessment and collection of deficiency tax\nNotwithstanding any other provision of law, a deficiency in tax for a taxable year resulting from the inclusion of an amount in gross income as provided by\nsection 53311 of this title","url":"https://projectusc.org/usc/t46/s53312.html","content":[{"t":"sec","id":"/us/usc/t46/s53312","children":[{"t":"num","text":"\u00a7\u202f53312."},{"t":"heading","text":"Assessment and collection of deficiency tax"},{"t":"content","text":"\n","children":[{"t":"p","text":"Notwithstanding any other provision of law, a deficiency in tax for a taxable year resulting from the inclusion of an amount in gross income as provided by ","children":[{"t":"ref","text":"section 53311 of this title","href":"/us/usc/t46/s53311","tail":", and the amount to be treated as a deficiency under section 53311 instead of as an adjustment for the declared value excess profits tax, may be assessed or a civil action may be brought to collect the deficiency without assessment, at any time. Interest on a deficiency or amount to be treated as a deficiency does not begin until the date the deposited gain or part of the deposited gain in question is required to be included in gross income under section 51111."}],"tail":"\n"}]},{"t":"text","text":"\n"},{"t":"text","text":"\n"}]}]}