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Federal regulations · Through 2026-08-25 · Newer source version available

26 CFR 301.7507-11: -11 Exception of employment taxes.

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Where this section sits in the code
  1. Title 26—Internal Revenue
  2. CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
  3. SUBCHAPTER F—PROCEDURE AND ADMINISTRATION
  4. PART 301—PROCEDURE AND ADMINISTRATION
  5. Judicial Proceedings

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

Collected 2026-08-27T02:25:11Z. Source file · JSON

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