Internal Revenue Code · 26 U.S.C.
§ 6316. Payment by foreign currency
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 6316
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Enacted
- October 4, 1976 by Pub. L. 94–455
- Length
- 55 words · about 1 min to read
- Cross-references
- cites 0; cited by 0 Code sections and 1 other regulation
- Regulations
- 9 issued under this section
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.
(Aug. 16, 1954, ch. 736, 68A Stat. 778; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
Regulations under this section
Treasury regulations (26 CFR) issued under § 6316
- § 301.6316-1 Payment of income tax in foreign currency.
- § 301.6316-2 Definitions.
- § 301.6316-3 Allocation of tax attributable to foreign currency.
- § 301.6316-4 Return requirements.
- § 301.6316-5 Manner of paying tax by foreign currency.
- § 301.6316-6 Declarations of estimated tax.
- § 301.6316-7 Payment of Federal Insurance Contributions Act taxes in foreign currency.
- § 301.6316-8 Refunds and credits in foreign currency.
- § 301.6316-9 Interest, additions to tax, etc.
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
Cited in 1 regulation not issued under it
Amendment history
From the source credit and the official notes, newest first.
- Enacted by Pub. L. 94–455
Where it sits in the Code
Nearby sections
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Editorial Notes
Amendments
1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” in two places.