Regulations last checked for updates: Oct 17, 2024

Title 26 - Internal Revenue last revised: Oct 10, 2024
All TitlesTitle 26Chapter IPart 301Subpart 0 - Judicial Proceedings
View all text of Subpart 0 [§ 301.7401-1 - § 301.7517-1]
§ 301.7507-11 - Exception of employment taxes.

The immunity granted by section 7507 does not apply to taxes imposed by chapter 21 or chapter 23 of the Code.

authority: Section 301.1474-1 also issued under 26 U.S.C. 1474(f)
source: 32 FR 15241, Nov. 3, 1967, unless otherwise noted.
cite as: 26 CFR 301.7507-11
© 2014 CustomsMobile | Disclaimer | Privacy | About