26 USC § 6316 - Payment by foreign currency

---
identifier: "/us/usc/t26/s6316"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 6316 - Payment by foreign currency"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "6316"
section_name: "Payment by foreign currency"
chapter_number: 64
chapter_name: "COLLECTION"
subchapter_number: "B"
subchapter_name: "Receipt of Payment"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
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.)"
---


# § 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.

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**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.)

## Editorial Notes

### Amendments

1976— struck out “or his delegate” after “Secretary” in two places.