19 CFR 191.167 - Liquidation.

Regulations last checked for updates: May 17, 2024

Title 19 - Customs Duties last revised: Apr 24, 2024

View all text of Subpart P [§ 191.161 - § 191.168]

§ 191.167 - Liquidation.

No deduction of 1 percent of the internal revenue taxes paid or determined shall be made in allowing entries under § 5062(c), Internal Revenue Code, as amended (26 U.S.C. 5062(c)).

authority: 5 U.S.C. 301; 19 U.S.C. 66,1202,Harmonized,1313,1624;

source: T.D. 98-16, 63 FR 11006, Mar. 5, 1998, unless otherwise noted.

cite as: 19 CFR 191.167