---
kind: "section"
citation: "19 C.F.R. § 190.167"
title: "19"
number: "190.167"
heading: "Liquidation."
url: "https://uscodex.org/cfr/19/190.167"
---

# §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)](/cfr/19/5062.md?p=c), Internal Revenue Code, as amended ([26 U.S.C. 5062(c)](/usc/26/5062.md?p=c)).


## Notes

### Authority

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; §§ 190.2, 190.10, 190.15, 190.23, 190.38, 190.51 issued under 19 U.S.C. 1508; § 190.84 also issued under 19 U.S.C. 1514; §§ 190.111, 190.112 also issued under 19 U.S.C. 1309; §§ 190.151(a)(1), 190.153, 190.157, 190.159 also issued under 19 U.S.C. 1557; §§ 190.182-190.186 also issued under 19 U.S.C. 81c; §§ 190.191-190.195 also issued under 19 U.S.C. 1593a.

### Source

Source: 83 FR 64997, Dec. 18, 2018, unless otherwise noted.