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HOMETAX NOTES RESEARCHFEDERALINTERNAL REVENUE CODE OF 1986

Sec. 6038E Information with respect to assignment of lower rates or refunds by foreign producers of beer, wine, and distilled spirits.

  • Internal Revenue Code of 1986
  • SUBTITLE F -- PROCEDURE AND ADMINISTRATION
  • Chapter 61 -- Information and Returns
  • Subchapter A -- Returns and Records
  • Part III -- Informational Returns
  • Subpart A -- Information concerning persons subject to special provisions

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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