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Code · U.S. Code · Title 26 - INTERNAL REVENUE CODE · CHAPTER 61— INFORMATION AND RETURNS · Subchapter A— Returns and Records · § 6038E

§ 6038E. Information with respect to assignment of lower rates or refunds by foreign producers of beer, wine, and distilled spirits

123 words·~1 min read·/usc/title-26/section-6038e

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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.)
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  • 134 Stat. 3048
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§ 6038E
Information with respect to assignment of lower rates or refunds by foreign producers of beer, wine, and distilled spirits
U.S.C.×1
Stat.134 Stat. 3048
Cites 2Cited by 1 across 1 source
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