US Code · Through Public Law 119-103 (09/02/2026) · Newer source version available

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

Where this section sits in the code

Title 26—INTERNAL REVENUE CODE
CHAPTER 64—COLLECTION

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.

Collected 2026-09-10T05:58:25Z. Source file · JSON

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