{"data":{"id":"us/26-cfr-301.7507-11","jurisdiction":"us","citation":"26 CFR 301.7507-11","heading":"-11 Exception of employment taxes.","body":"The immunity granted by section 7507 does not apply to taxes imposed by chapter 21 or chapter 23 of the Code.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER F—PROCEDURE AND ADMINISTRATION","PART 301—PROCEDURE AND ADMINISTRATION","Judicial Proceedings"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"9070831bf3225ff4328052469695e504b9aa42395cb34adf6863b455846caef1","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-301.7507-10","next":"us/26-cfr-301.7508-1"},"notice":"GroundRules: Original legal text. Not legal advice."}