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19 CFR 191.167

§ 191.167 Liquidation.

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

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19 CFR 191.167, § 191.167 Liquidation, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/75728
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Full text

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)).

Legislative history

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