<!-- TTST:[F]: TTC:[64]: TTSC:[B]: TTT:[c]: TTS:[6316]: TTCP:[Payment by foreign currency]: TTCI:[I.R.C. 6316]: TTB:[1d.php?v=sc&s=6315]: TTA:[1d.php?v=sc&s=6317]: TTD:[1650]: -->


Index  » Subtitle F  » Chapter 64  » Subchapter B  » I.R.C. 6316

I.R.C. 6316
Payment by foreign currency

Current through December 21, 2022 (Pub. L. 117-262)

§ 6315 « Browse » § 6317

Show related Regulations

I.R.C. § 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.

(Aug. 16, 1954, ch. 736, 68A Stat. 778; Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

Section Information

Editorial Notes


1976—Pub. L. 94–455 struck out "or his delegate" after "Secretary" in two places.

Regulations for I.R.C. 6316 (Return to Top)

§ 301.6316-1Payment of income tax in foreign currency
§ 301.6316-2Definitions
§ 301.6316-3Allocation of tax attributable to foreign currency
§ 301.6316-4Return requirements
§ 301.6316-5Manner of paying tax by foreign currency
§ 301.6316-6Declarations of estimated tax
§ 301.6316-7Payment of Federal Insurance Contributions Act taxes in foreign currency
§ 301.6316-8Refunds and credits in foreign currency
§ 301.6316-9Interest, additions to tax, etc

The Regulations cited above were determined based on programmatic database analysis using data provided by the Government Publishing Office. TouchTax attempts to hide unrelated regulation provisions. Due to limited GPO data, however, certain unrelated regulations may appear in some instances.


The preliminary Code is a preliminary release of the Internal Revenue Code of 1986 (the "Code") by the Office of the Law Revision Counsel and is subject to further revision before it is released again as a final version. The source of the preliminary Code used in TouchTax is available here: https://uscode.house.gov/download/download.shtml. The Code is a consolidation and codification by subject matter of the general and permanent laws of the U.S. prepared by the Office of the Law Revision Counsel of the U.S. House of Representatives. The Treasury Regulations are a codification of the general and permanent rules published in the Federal Register by the departments and agencies of the federal government. The version of the Treasury Regulations available within TouchTax is part of the Electronic Code of Federal Regulations which is not an official legal edition of the Code of Federal Regulations but is an editorial compilation of CFR material and Federal Register amendments produced by the National Archives and Records Administration's Office of the Federal Register (OFR) and the Government Publishing Office. The source of the CFR used in TouchTax is available here: https://www.govinfo.gov/bulkdata/ECFR/title-26. Those using TouchTax for legal research should verify their results against the printed versions of the Code and Treasury Regulations. TouchTax is copyright 2022 by Com-Lab (Mobile). Learn more at http://touchtax.edrich.de.