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2021 US Code
Title 26 - Internal Revenue Code
Subtitle F - Procedure and Administration
Chapter 61 - Information and Returns
Subchapter A - Returns and Records
Part III - Information Returns
Subpart A - Information Concerning Persons Subject to Special Provisions
Sec. 6038E - Information with respect to assignment of lower rates or refunds by foreign producers of beer, wine, and distilled spirits
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| 26 U.S.C. § 6038E (2021) |
| §6038E. Information with respect to assignment of lower rates or refunds by foreign producers of beer, wine, and distilled spirits |
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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. |
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(Added Pub. L. 116–260, div. EE, title I, §107(d)(1), Dec. 27, 2020, 134 Stat. 3048.) |
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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." |
| United States Code, 2018 Edition, Supplement 3, Title 26 - INTERNAL REVENUE CODE |
| Bills and Statutes |
| United States Code |
| Y 1.2/5: |
| Title 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration CHAPTER 61 - INFORMATION AND RETURNS Subchapter A - Returns and Records PART III - INFORMATION RETURNS Subpart A - Information Concerning Persons Subject to Special Provisions Sec. 6038E - Information with respect to assignment of lower rates or refunds by foreign producers of beer, wine, and distilled spirits |
| section 6038E |
| 2021 |
| January 3, 2022 |
| No |
| standard |
| 134 Stat. 3048 |
| Public Law 116-260 |
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