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26 U.S.C. · Internal Revenue Code
26 U.S.C. § 6316

Payment by foreign currency

Ch. 64 — COLLECTION
Title 26 U.S.C. ● ACTIVE Primary Source Ch. 64
Statutory Text

26 U.S.C. § 6316 — Payment by foreign currency

U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition Title 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration CHAPTER 64 - COLLECTION Subchapter B - Receipt of Payment Sec. 6316 - Payment by foreign currency From the U.S. Government Publishing Office, www.gpo.gov

§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.)

Editorial Notes

Amendments 1976—Pub. L. 94–455 struck out "or his delegate" after "Secretary" in two places.

Source: uscode.house.gov — public domain Official Source ↗
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BS-USC26-SEC-9D9A86
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boisestandard.org
Citation
26 U.S.C. § 6316
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The statutory text of 26 U.S.C. § 6316 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
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← 26 U.S.C. § 6315 26 U.S.C. § 6317 →
Ch. 64 — COLLECTION
26 U.S.C. § 630126 U.S.C. § 630226 U.S.C. § 630326 U.S.C. § 630426 U.S.C. § 630526 U.S.C. § 630626 U.S.C. § 630726 U.S.C. § 631126 U.S.C. § 631226 U.S.C. § 631326 U.S.C. § 631426 U.S.C. § 631526 U.S.C. § 631626 U.S.C. § 631726 U.S.C. § 632026 U.S.C. § 632126 U.S.C. § 632226 U.S.C. § 632326 U.S.C. § 632426 U.S.C. § 6324A26 U.S.C. § 6324B26 U.S.C. § 632526 U.S.C. § 632626 U.S.C. § 632726 U.S.C. § 633026 U.S.C. § 633126 U.S.C. § 633226 U.S.C. § 633326 U.S.C. § 633426 U.S.C. § 6335
26 U.S.C. — public domain ← All Legislation
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boisestandard.org → United States → Law → U.S. Code → Title 26 → 26 U.S.C. § 6316