{"data":{"id":"us/26-u.s.c.-6038e","jurisdiction":"us","citation":"26 U.S.C. § 6038E","heading":"Information with respect to assignment of lower rates or refunds by foreign producers of beer, wine, and distilled spirits","body":"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.","path":["Title 26—INTERNAL REVENUE CODE","CHAPTER 61—INFORMATION AND RETURNS"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc26@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:58:25Z","sha256":"7e52d6e6a3844324539ca23d60efd9f48da22fec86972315b9844e3e5eb84201","source_id":"us","stale":false,"prev":"us/26-u.s.c.-6038d","next":"us/26-u.s.c.-6039"},"notice":"GroundRules: Original legal text. Not legal advice."}