yourstate.us
Home / United States / 19 CFR
19 CFR 190.167

§ 190.167 Liquidation.

United States · 19 CFR — Customs Duties · Status: effective

Get this as JSONEmbed this
Cite this
Citation
19 CFR 190.167, § 190.167 Liquidation, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/75598
Permanent ID
ys:prov:75598@1
SHA-256
affc1564b1da7c7699529eeb89f71185c86b2da1e82766905fe605582a32335b

The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.

Full text

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)).

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.