Statute · United States 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

26 U.S.C. § 6038E

Type: Statute
Source: United States Code
Jurisdiction: Federal
Date: 2025-01-06
Topic: antitrust

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.

Citator

26 U.S.C. § 6038E — Information with respect to assignment of lower rates or refunds by foreign producers of beer, wine, and distilled spirits is in force in the current edition of the Code, and nothing recorded condemns it.

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.