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.)
1976—Pub. L. 94–455 struck out "or his delegate" after "Secretary" in two places.
|§ 301.6316-1||Payment of income tax in foreign currency|
|§ 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|
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