# 26 U.S.C. § 6316: Payment by foreign currency

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s6316>. Cite pinpoints as 26 U.S.C. § 6316(a)(1).

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.

## Regulations

- [Treas. Reg. § 301.6316-1](/26/reg/301.6316-1.md): Payment of income tax in foreign currency. (interprets § 6316)
- [Treas. Reg. § 301.6316-2](/26/reg/301.6316-2.md): Definitions. (interprets § 6316)
- [Treas. Reg. § 301.6316-3](/26/reg/301.6316-3.md): Allocation of tax attributable to foreign currency. (interprets § 6316)
- [Treas. Reg. § 301.6316-4](/26/reg/301.6316-4.md): Return requirements. (interprets § 6316)
- [Treas. Reg. § 301.6316-5](/26/reg/301.6316-5.md): Manner of paying tax by foreign currency. (interprets § 6316)
- [Treas. Reg. § 301.6316-6](/26/reg/301.6316-6.md): Declarations of estimated tax. (interprets § 6316)
- [Treas. Reg. § 301.6316-7](/26/reg/301.6316-7.md): Payment of Federal Insurance Contributions Act taxes in foreign currency. (interprets § 6316)
- [Treas. Reg. § 301.6316-8](/26/reg/301.6316-8.md): Refunds and credits in foreign currency. (interprets § 6316)
- [Treas. Reg. § 301.6316-9](/26/reg/301.6316-9.md): Interest, additions to tax, etc. (interprets § 6316)

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 778
- 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1834