U.S. Code > Title 26 Internal Revenue Code > Subtitle F—Procedure and Administration (§§ 6001—7874) > CHAPTER 64—COLLECTION (§§ 6301—6361_to_6365) > Subchapter B—Receipt of Payment (§§ 6311—6317) > § 6316. Payment by foreign currency

§ 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.