CFR > Title 19 - Customs Duties > CHAPTER III—INTERNATIONAL TRADE ADMINISTRATION, DEPARTMENT OF COMMERCE > PART 351—ANTIDUMPING AND COUNTERVAILING DUTIES > SUBPART E—Identification and Measurement of Countervailable Subsidies (§351.501 to §351.527) > 351.504—Grants.

351.504—Grants.

(a) Benefit. In the case of a grant, a benefit exists in the amount of the grant.
(b) Time of receipt of benefit. In the case of a grant, the Secretary normally will consider a benefit as having been received on the date on which the firm received the grant.
(c) Allocation of a grant to a particular time period. The Secretary will allocate the benefit from a grant to a particular time period in accordance with § 351.524.