Statute · United States Code
26 U.S.C. § 6316 — Payment by foreign currency
26 U.S.C. § 6316
- Type
- Statute
- Source
- United States Code
- Jurisdiction
- Federal
- Date
- 2025-01-06
- Topic
- capital-markets-and-corporate-governance
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.
Citator
26 U.S.C. § 6316 — Payment by foreign currency is in force in the current edition of the Code, and nothing recorded condemns it.
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.