26 U.S.C. § 6038E
Information with respect to assignment of lower rates or refunds by foreign producers of beer, wine, and distilled spirits
United States · Title 26 — INTERNAL REVENUE CODE · Status: effective
Cite this
- Citation
- 26 U.S.C. § 6038E, Information with respect to assignment of lower rates or refunds by foreign producers of beer, wine, and distilled spirits, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/463940
- Permanent ID
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Full 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.
Legislative history
The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone.
- Consolidated Appropriations Act, 2021House: no recorded tallySenate: no recorded tally