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Code · U.S. Code · Title 26 - INTERNAL REVENUE CODE · CHAPTER 64— COLLECTION · Subchapter B— Receipt of Payment · § 6316

§ 6316. Payment by foreign currency

71 words·~1 min read·/usc/title-26/section-6316

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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.)
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  • Aug. 16, 1954, ch. 736
  • 68A Stat. 778
  • Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
  • 90 Stat. 1834
  • Pub. L. 94–455
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cites case law
§ 6316
Payment by foreign currency
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 778
Pub. L.Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
Stat.90 Stat. 1834
Pub. L.Pub. L. 94–455
Cites 5Cited by 0 across 0 sources
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