26 USC 6316 – Payment by foreign currency
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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.
Terms Used In 26 USC 6316
- foreign: when applied to a corporation or partnership means a corporation or partnership which is not domestic. See 26 USC 7701
- Secretary: means the Secretary of the Treasury or his delegate. See 26 USC 7701