§6316. Payment by foreign currency
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Verbatim text below is from the United States Code (GovInfo), a public-domain U.S. government work.
Full Text
§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.
Editorial Notes
Amendments
1976—Pub. L. 94–455 struck out "or his delegate" after "Secretary" in two places.
Legal Commentary (Cornell LII)
Editorial Notes
Amendments
1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” in two places.
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