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26 U.S.C. § 6038E

Title 26 Chapter 61 Current through PL 119-73 Last updated: March 29, 2026 View on OLRC →
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§ 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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