Foreign Currency Transactions

Foreign Currency Transactions

Foreign Currency Transactions

In Legislation

Foreign Currency Transactions in the U.S. Code: Title 26, Subtitle A, Chapter 1, Subchapter N, Part III, Subpart J

The current, permanent, in-force federal laws regulating foreign currency transactions are compiled in the United States Code under Title 26, Subtitle A, Chapter 1, Subchapter N, Part III, Subpart J. It constitutes “prima facie” evidence of statutes relating to Income Taxes (including foreign currency transactions) of the United States. The reader can further narrow his/her legal research of the general topic (in this case, Taxation and Tax Liability and Liability of the US Code, including foreign currency transactions) by chapter and subchapter.


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