19 USC - U.S. Code - Title 19: Customs Duties (January 2004)
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CODIFICATION
Codification Section, acts June 17, 1930, ch. 497, title III, Sec. 302, 46 Stat. 686; May 17, 1932, ch. 190, 47 Stat. 158, was incorporated as section 3361(b) of the Internal Revenue Code of 1939. See section 7653 of Title 26, Internal Revenue Code.