FEDERAL · 26 U.S.C. · Chapter Subchapter B—Receipt of Payment
Payment by foreign currency
26 U.S.C. § 6316
Title26 — Internal Revenue Code
ChapterSubchapter B—Receipt of Payment
This text of 26 U.S.C. § 6316 (Payment by foreign currency) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 U.S.C. § 6316.
Text
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.
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Source Credit
History
(Aug. 16, 1954, ch. 736, 68A Stat. 778; Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
Editorial Notes
Editorial Notes
Amendments
1976—Pub. L. 94–455 struck out "or his delegate" after "Secretary" in two places.
Amendments
1976—Pub. L. 94–455 struck out "or his delegate" after "Secretary" in two places.
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Bluebook (online)
26 U.S.C. § 6316, Counsel Stack Legal Research, https://law.counselstack.com/usc/26/6316.