{"data":{"id":"us/19-cfr-190.167","jurisdiction":"us","citation":"19 CFR 190.167","heading":"Liquidation.","body":"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)).","path":["Title 19—Customs Duties","CHAPTER I—U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY","PART 190—MODERNIZED DRAWBACK","Subpart P—Distilled Spirits, Wines, or Beer Which Are Unmerchantable or Do Not Conform to Sample or Specifications"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-19.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:24:40Z","sha256":"affc1564b1da7c7699529eeb89f71185c86b2da1e82766905fe605582a32335b","source_id":"us-cfr","stale":true,"prev":"us/19-cfr-190.166","next":"us/19-cfr-190.168"},"notice":"GroundRules: Original legal text. Not legal advice."}