Title 26, Internal Revenue CodeRelease 119-102
§6316 Payment by Foreign Currency
Title 26 › Subtitle F — Procedure and Administration › CHAPTER 64 — COLLECTION › Subchapter B — Receipt of Payment › § 6316
Summary
The Secretary may allow taxes to be paid in a foreign country's currency under rules the Secretary sets.
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
Aug 21, 2026
Release point: 119-102