Title 26 — Internal Revenue Code
Part III · Chapter 61 — Information and Returns
§ 6038E. Information with respect to assignment of lower rates or refunds by foreign producers of beer, wine, and distilled spirits
Statutory text
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
Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.
Department of Commerce Appropriations Act, 2021
Pub. L. 116–260 div. EE title I § 107(d)(1) · 134 Stat. 1182
Enacted · 26 U.S.C. § 6038E
(Added Pub. L. 116–260, div. EE, title I, § 107(d)(1), Dec. 27, 2020, 134 Stat. 3048.)
Source evidence
Code source credit
(Added Pub. L. 116–260, div. EE, title I, § 107(d)(1), Dec. 27, 2020, 134 Stat. 3048.)Enacted provision · exact public law section
Sec. 107. The Reimbursement. Administrator of the National Oceanic and Atmospheric Administration is authorized to use, with their consent, with reimbursement and subject to the limits of available appropriations, the land, services, equipment, personnel, and facilities of any department, agency, or instrumentality of the United States, or of any State, local government, Indian Tribal government, Territory, or possession, or of any political subdivision thereof, or of any foreign government or international organization, for purposes related to carrying out the responsibilities of any statute administered by the National Oceanic and Atmospheric Administration.
1 of 1 references resolved to an enrolled provision
Statutory Notes and Related Subsidiaries
Effective Date
Pub. L. 116–260, div. EE, title I, § 107(d)(3), , 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 .”
Credits
(Added Pub. L. 116–260, div. EE, title I, § 107(d)(1), , 134 Stat. 3048.)