---
kind: "section"
citation: "19 C.F.R. § 191.167"
title: "19"
number: "191.167"
heading: "Liquidation."
url: "https://uscodex.org/cfr/19/191.167"
---

# §191.167. Liquidation.


No deduction of 1 percent of the internal revenue taxes paid or determined shall be made in allowing entries under [§ 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; § 191.84 also issued under 19 U.S.C. 1514; §§ 191.111, 191.112 also issued under 19 U.S.C. 1309; §§ 191.151(a)(1), 191.153, 191.157, 191.159 also issued under 19 U.S.C. 1557; §§ 191.182-191.186 also issued under 19 U.S.C. 81c; §§ 191.191-191.195 also issued under 19 U.S.C. 1593a.

### Source

Source: T.D. 98-16, 63 FR 11006, Mar. 5, 1998, unless otherwise noted.