---
type: "LegalText"
title: "26 U.S.C. § 6316"
description: "Payment by foreign currency"
jurisdiction: "us"
corpus: "united_states_code"
kind: "code_section"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
chapter_number: "64"
chapter_name: "COLLECTION"
section: "6316"
citation: "26 U.S.C. § 6316"
status: "current"
release_point: "119-100"
release_date: "2026-06-26"
source: "official"
source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
source_identifier: "/us/usc/t26/s6316"
source_file: "data/legal/raw/us/code/title-26/usc26.xml"
source_hash: "e36e2662a22dec137fe8a0ff6daea526f640ced3e8e39b940b31eaa9f00b0278"
raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
text_hash: "a89a76b59f9a72133fbfc8fb43a42609f046a195e1380da3adcc18d745a7504c"
retrieved_at: "2026-07-04"
confidence: "official"
tags: ["legal", "us-code"]
---

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

## Text

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.)

## Notes

Editorial Notes

Amendments1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” in two places.