Daily eCFR

§ 190.167 Liquidation.

19 CFR 190.167

Citation19 CFR 190.167

CorpusDaily eCFR

Displayed edition2026-08-26

Last updated2026-08-26

§ 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)).