---
kind: "section"
citation: "26 U.S.C. § 6038E"
title: "26"
title_heading: "Internal Revenue Code"
number: "6038E"
heading: "Information with respect to assignment of lower rates or refunds by foreign producers of beer, wine, and distilled spirits"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/6038E"
units:
  - "Subtitle F — Procedure and Administration"
  - "Chapter 61 — Information and Returns"
  - "Subchapter A — Returns and Records"
  - "Part III — Information Returns"
  - "Subpart A — Information Concerning Persons Subject to Special Provisions"
---

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


Any [foreign](/usc/26/7701.md?p=a-5) producer that elects to make an assignment described in section [5001(c)](/usc/26/5001.md?p=c), [5041(c)](/usc/26/5041.md?p=c), or [5051(a)](/usc/26/5051.md?p=a) shall provide such information, at such time and in such manner, as the [Secretary](/usc/26/7701.md?p=a-11-B) may prescribe in order to make such assignment, [including](/usc/26/7701.md?p=c) information about the controlled group structure of such [foreign](/usc/26/7701.md?p=a-5) producer.


## Source credit

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

## Notes

### Statutory Notes and Related Subsidiaries

### Effective Date

Pub. 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.”