StacksVerified U.S. regulatory reference

19 CFR §190.167

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
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)).