§6038E. Information with respect to assignment of lower rates or refunds by foreign producers of beer, wine, and distilled spirits
Enacted 2020 · reading the current textFull lineage →
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Latest NOW As originally enacted Dec 27, 202026 U.S.C. § 6038E
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.
Notes, amendments, and revision history
(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.”