{"data":{"id":"us/26-u.s.c.-6316","jurisdiction":"us","citation":"26 U.S.C. § 6316","heading":"Payment by foreign currency","body":"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.","path":["Title 26—INTERNAL REVENUE CODE","CHAPTER 64—COLLECTION"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc26@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:58:25Z","sha256":"9aea1be17bc35b95242a2cdf57c45f1fcb9955e3dd6ecc731cfa54b1c2c216cb","source_id":"us","stale":true,"prev":"us/26-u.s.c.-6315","next":"us/26-u.s.c.-6317"},"notice":"GroundRules: Original legal text. Not legal advice."}