26 U.S.C. § 6316 — Payment by foreign currency
submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 34 words · no verdicts yet
The Secretary may, in the Secretary’s discretion, allow taxes to be paid in a foreign country’s currency. The payment is subject to conditions established by regulation.
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.
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.
Source credit: (Aug. 16, 1954, ch. 736, 68A Stat. 778; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
- 1954Enacted · Act of Aug. 16, 1954, ch. 736
- 1976Amended · Pub. L. 94-455 · 90 Stat. 1834
A history note hasn’t been published yet. The record shows enactment by ch. 736 on 1954-08-16.
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