### Question
What does import mean?


### Answer
**Import** has the following meaning in *26 U.S.C. § 1059A*:

> the entering, or withdrawal from warehouse, for consumption

#### Citation:
  - *26 U.S.C. § 1059A*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter O-Gain or Loss on Disposition of Property > PART IV-SPECIAL RULES**

