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► 26 U.S.C. § 6038E 26 u.s.c. · information and returns · title 26
26 U.S.C. § 6038E
Information with respect to assignment of lower rates or refunds by foreign producers of beer, wine, and distilled spirits
Title 26 USC
● ACTIVE
Ch. 61
Jurisdiction Federal — United States
Chapter INFORMATION AND RETURNS
Primary Source uscode.house.gov ↗
Federation ID OM-USC26-SEC-36CD92
► STATUTORY TEXT primary source · verbatim · uscode.house.gov

U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition Title 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration CHAPTER 61 - INFORMATION AND RETURNS Subchapter A - Returns and Records PART III - INFORMATION RETURNS Subpart A - Information Concerning Persons Subject to Special Provisions Sec. 6038E - Information with respect to assignment of lower rates or refunds by foreign producers of beer, wine, and distilled spirits From the U.S. Government Publishing Office, www.gpo.gov

§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.

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

Statutory Notes and Related Subsidiaries

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."

Source: uscode.house.gov — public domain Official Source ↗
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The statutory text of 26 U.S.C. § 6038E is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
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← 26 U.S.C. § 6038D 26 U.S.C. § 6039 →
Chapter 61 — INFORMATION AND RETURNS
26 U.S.C. § 600126 U.S.C. § 601126 U.S.C. § 601226 U.S.C. § 601326 U.S.C. § 601426 U.S.C. § 601526 U.S.C. § 601626 U.S.C. § 601726 U.S.C. § 6017A26 U.S.C. § 601826 U.S.C. § 601926 U.S.C. § 602026 U.S.C. § 602126 U.S.C. § 603126 U.S.C. § 603226 U.S.C. § 603326 U.S.C. § 603426 U.S.C. § 6034A26 U.S.C. § 603526 U.S.C. § 603626 U.S.C. § 603726 U.S.C. § 603826 U.S.C. § 6038A26 U.S.C. § 6038B
26 U.S.C. — public domain ← All Legislation
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26 U.S.C.
Citation
26 U.S.C. § 6038E
Status
● ACTIVE
Chapter
61 — INFORMATION AND RETURNS
Title
Internal Revenue Code
Jurisdiction
Federal
Federation ID
OM-USC26-SEC-36CD92
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v1.0
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Internal Revenue Code — 26 U.S.C. § 6038E