26 USC § 6038E - Information with respect to assignment of lower rates or refunds by foreign producers of beer, wine, and distilled spirits

---
identifier: "/us/usc/t26/s6038E"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 6038E - Information with respect to assignment of lower rates or refunds by foreign producers of beer, wine, and distilled spirits"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "6038E"
section_name: "Information with respect to assignment of lower rates or refunds by foreign producers of beer, wine, and distilled spirits"
chapter_number: 61
chapter_name: "INFORMATION AND RETURNS"
subchapter_number: "A"
subchapter_name: "Returns and Records"
part_number: "III"
part_name: "INFORMATION RETURNS"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Added Pub. L. 116–260, div. EE, title I, § 107(d)(1), Dec. 27, 2020, 134 Stat. 3048.)"
---


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

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

## Statutory Notes and Related Subsidiaries

### Effective Date

> “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
> 
> .”

, , , provided that: