26 CFR § 301.6511(e)-1

26 CFR · Internal Revenue

§ 301.6511(e)-1 — Special rules applicable to manufactured sugar.

eCFR · current through Aug 3, 2026

§ 301.6511(e)-1 Special rules applicable to manufactured sugar.

(a)Use as livestock feed and for distillation of alcohol. No payment shall be allowed or made under section 6418 (a) unless within 2 years after the date the right to such payment has accrued a claim therefor is filed by the person entitled thereto. Such right accrues as of the date the manufactured sugar, or article manufactured therefrom, is used for a purpose for which payment is allowable under section 6418(a).

(b)Exportation. No payment shall be allowed or made under section 6418 (b) unless within 2 years after the date the right to such payment has accrued a claim therefor is filed by the person entitled thereto. Such right accrues as of the date the articles are exported.

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§ 301.6511(e)-1 Special rules applicable to manufactured sugar.

(a) Use as livestock feed and for distillation of alcohol. No payment shall be allowed or made under section 6418 (a) unless within 2 years after the date the right to such payment has accrued a claim therefor is filed by the person entitled thereto. Such right accrues as of the date the manufactured sugar, or article manufactured therefrom, is used for a purpose for which payment is allowable under section 6418(a).

(b) Exportation. No payment shall be allowed or made under section 6418 (b) unless within 2 years after the date the right to such payment has accrued a claim therefor is filed by the person entitled thereto. Such right accrues as of the date the articles are exported.

26 C.F.R. § 301.6511(e)-1 (Special rules applicable to manufactured sugar.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.