Regulations last checked for updates: Mar 14, 2025

Title 26 - Internal Revenue last revised: Feb 28, 2025
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
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