§ 6316 - Payment by foreign currency

CHAPTER 64— COLLECTION › Subchapter B— Receipt of Payment

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.

Notes

Editorial Notes

Amendments

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