1. Regulations
  2. title 19
  3. chapter I-i1
  4. part 190
  5. subpart P
  6. § 190.167

View all text of Subpart P [§ 190.161 - § 190.168]

§ 190.167 - Liquidation.

No deduction of 1 percent of the internal revenue taxes paid or determined will be made in allowing entries under section 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: 83 FR 64997, Dec. 18, 2018, unless otherwise noted.

CITE AS: 19 CFR 190.167