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

U.S. Code
title 26
subtitle F
chapter 61
subchapter A
part III
subpart A
§ 6038E
notes

U.S. Code
Notes

Statutory Notes and Related Subsidiaries

Effective Date

Puspan. L. 116–260, div. EE, title I, § 107(d)(3), Dec. 27, 2020, 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 December 31, 2020.”