Title 26, Internal Revenue CodeRelease 119-102
§6038E Information with Respect to Assignment of Lower Rates or Refunds by Foreign Producers of Beer, Wine, and Distilled Spirits
Title 26 › 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 › § 6038E
Summary
Foreign producers electing assignments under 5001(c), 5041(c), or 5051(a) must give the Secretary, as required, information and controlled-group structure.
Full Legal Text
Title 26, §6038E
Internal Revenue Code, Source: USLM XML via OLRC
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
Notes & Related Subsidiaries
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.”
Reference
Citations & Metadata
Citation
26 U.S.C. § 6038E
Title 26, Internal Revenue Code
Last Updated
Aug 21, 2026
Release point: 119-102