1. Regulations
  2. title 19
  3. chapter I-i1
  4. part 191
  5. subpart P
  6. § 191.167

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 (General Note 3(i), Harmonized Tariff Schedule of the United States), 1313, 1624;

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

CITE AS: 19 CFR 191.167