U.S. Code » Title 26 » Subtitle Subtitle F— Procedure and Administration › Chapter CHAPTER 64— COLLECTION › Subchapter Subchapter B— Receipt of Payment

26 U.S.C. § 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.