Current through Pub. L. 119-100Open in workspace

§ 6316 Payment by foreign currency

The Secretary is authorized in his discretion to allow payment of taxes in the currency of a foreign country under such circumstances and subject to such conditions as the Secretary may by regulations prescribe.

(Aug. 16, 1954, ch. 736, 68A Stat. 778; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 6316

Source: decipher.legal/usc/26/6316 · Internal Revenue Code, current through Pub. L. 119-100 (OLRC XML of 2026-04-17)