26 U.S. Code § 6316 - Payment by foreign currency

§ 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.

Amendments

1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” in two places.

 

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