Home/U.S. Code/Title 26/Ch. 64/§ 6316
FEDERAL · 26 U.S.C. · Chapter 64

Payment by foreign currency

Current through Pub. L. 119-102
Title 26 — Internal Revenue Code·Ch. 64 — COLLECTION·Subch. B
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.