Internal Revenue Code · 26 U.S.C.
§ 6038E. Information with respect to assignment of lower rates or refunds by foreign producers of beer, wine, and distilled spirits
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 6038E
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Added
- December 27, 2020 by Pub. L. 116–260
- Length
- 67 words · about 1 min to read
- Cross-references
- cites 1; cited by 0 Code sections and 0 other regulations
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.)
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
This section cites 1 other section
Amendment history
From the source credit and the official notes, newest first.
- Added by Pub. L. 116–260
Where it sits in the 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
Nearby sections
- § 6038A Information with respect to certain foreign-owned corporations
- § 6038B Notice of certain transfers to foreign persons
- § 6038C Information with respect to foreign corporations engaged in U.S. business
- § 6038D Information with respect to foreign financial assets
- § 6038E Information with respect to assignment of lower rates or refunds by foreign producers of beer, wine, and distilled spirits
- § 6039 Returns required in connection with certain options
- § 6039A Repealed
- § 6039B Repealed
- § 6039C Returns with respect to foreign persons holding direct investments in United States real property interests
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
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.”