{"data":{"id":"us/26-cfr-301.6511-e-1","jurisdiction":"us","citation":"26 CFR 301.6511(e)-1","heading":"(e)-1 Special rules applicable to manufactured sugar.","body":"(a) Use as livestock feed and for distillation of alcohol. No payment shall be allowed or made under section 6418 (a) unless within 2 years after the date the right to such payment has accrued a claim therefor is filed by the person entitled thereto. Such right accrues as of the date the manufactured sugar, or article manufactured therefrom, is used for a purpose for which payment is allowable under section 6418(a).\n(b) Exportation. No payment shall be allowed or made under section 6418 (b) unless within 2 years after the date the right to such payment has accrued a claim therefor is filed by the person entitled thereto. Such right accrues as of the date the articles are exported.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER F—PROCEDURE AND ADMINISTRATION","PART 301—PROCEDURE AND ADMINISTRATION","Limitations"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"7d9f6a7477c36c90c47ff5da6390e09767e572364231d7b77151572faaa36264","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-301.6511-d-4","next":"us/26-cfr-301.6511-f-1"},"notice":"GroundRules: Original legal text. Not legal advice."}