§ 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.
Amended 1976
- 1976 Pub. L. 94-455 Pub. L. 94–455 struck out “or his delegate” after “Secretary” in two places.
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.