Statutes, codes, and regulations
United States Code
Title 26 - INTERNAL REVENUE CODESubtitle F - PROCEDURE AND ADMINISTRATIONChapter 61 - INFORMATION AND RETURNSSubchapter A - RETURNS AND RECORDSPart III - INFORMATION RETURNS
Subpart A - INFORMATION CONCERNING PERSONS SUBJECT TO SPECIAL PROVISIONS
Section 6038E - Information with respect to assignment of lower rates or refunds by foreign producers of beer, wine, and distilled spirits

26 U.S.C. § 6038E

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Current through P.L. 118-59 (published on www.congress.gov on 05/07/2024)
Section 6038E - Information with respect to assignment of lower rates or refunds by foreign producers of beer, wine, and distilled spirits

Any foreign producer that elects to make an assignment described in section 5001(c), 5041(c), or 5051(a) shall provide such information, at such time and in such manner, as the Secretary may prescribe in order to make such assignment, including information about the controlled group structure of such foreign producer.

26 U.S.C. § 6038E

Added Pub. L. 116-260 div. EE, title I, §107(d)(1), Dec. 27, 2020, 134 Stat. 3048.

EFFECTIVE DATE Pub. L. 116-260 div. EE, title I, §107(d)(3), Dec. 27, 2020, 134 Stat. 3048, provided that: "The amendments made by this subsection [enacting ths section] shall apply to elections to make an assignment under section 5001(c), 5041(c), or 5051(a) of the Internal Revenue Code of 1986 after December 31, 2020."

Internal Revenue Code of 1986
The term "Internal Revenue Code of 1986" means this title, and the term "Internal Revenue Code of 1939" means the Internal Revenue Code enacted February 10, 1939, as amended.
Secretary
The term "Secretary" means the Secretary of the Treasury or his delegate.