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)90 Stat. 1834 (, ; , , .)
Editorial Notes
Amendments
Pub. L. 94–4551976— struck out “or his delegate” after “Secretary” in two places.