26 USC 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.)

Sections:  Previous  6304  6305  6306  6311  6313  6314  6315  6316  6317  6320  6321  6322  6323  6324  6324A  Next

Last modified: October 26, 2015