26 U.S.C. § 6316

Current through P.L. 118-106 (published on www.congress.gov on 10/04/2024)

Section 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.

26 U.S.C. § 6316

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

AMENDMENTS1976-Pub. L. 94-455 struck out "or his delegate" after "Secretary" in two places.

Secretary

The term "Secretary" means the Secretary of the Treasury or his delegate.