Internal Revenue Code (Title 26 U.S.C.)
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 textgovinfo.govlast amended
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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Nearby sections (25 sections)
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