26 U.S.C. § §6038E. Information with respect to assi — §6038E. Information with respect to assignment of lower rates or refunds by foreign producers of beer, wine, and distilled spirits

FEDERAL · 26 U.S.C. · Chapter Subchapter A—Returns and Records

§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. Information with respect to assi

ChapterSubchapter A—Returns and Records

PartSubpart A—Information Concerning Persons Subject to Special Provisions

This text of 26 U.S.C. § §6038E. Information with respect to assi (§6038E. Information with respect to assignment of lower rates or refunds by foreign producers of beer, wine, and distilled spirits) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

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26 U.S.C. § §6038E. Information with respect to assi.

Text

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.

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History

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

Editorial Notes

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."

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26 U.S.C. § §6038E. Information with respect to assi, Counsel Stack Legal Research, https://law.counselstack.com/usc/26/§6038E. Information with respect to assi.