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26 U.S.C. § 6038E — Information with respect to assignment of lower rates or refunds by foreign producers of beer, wine, and distilled spirits

submitted 6 years ago by Pub. L. 116-260 to r/title-26-INTERNAL-REVENUE-CODE · 49 words · no verdicts yet

in plain englishAI-generated · not legal advice

A translation hasn’t been published for this section yet. The official text below is complete and authoritative.

the actual law source: uscode.house.gov ↗public domain

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.

Source credit: (Added Pub. L. 116–260, div. EE, title I, § 107(d)(1), Dec. 27, 2020, 134 Stat. 3048.)

history & why it existsrecord from the source credit
  • 2020Enacted · Pub. L. 116-260 · 134 Stat. 3048

A history note hasn’t been published yet. The record shows enactment by Pub. L. 116-260 on 2020-12-27.

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