Title 26 — Internal Revenue CodeRelease 119-73
§6316 Payment by foreign currency
Title 26 › Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 64— - COLLECTION › Subchapter Subchapter B— - Receipt of Payment › § 6316
Full Legal Text
Title 26, §6316
Internal Revenue Code — Source: USLM XML via OLRC
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.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Amendments
1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” in two places.
Reference
Citations & Metadata
Citation
26 U.S.C. § 6316
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73