Information with respect to assignment of lower rates or refunds by foreign producers of beer, wine, and distilled spirits
About This Law
/us/usc/t26/s6038E
Title
26 — Internal Revenue Code
Chapter
STF/CH61
Release
119-84
Release Date
2026-04-17
Section Text
Highlight any text to annotate
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.)
Statutory Notes and Related Subsidiaries
Effective DatePub. 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.”
Take Action
Your position
Add a comment
to comment on this section.
Annotate the text
Highlight any passage on the Full Text tab to attach a note. Annotations appear on the Annotations tab.