1. Regulations
  2. title 26
  3. chapter I-i19
  4. part 301
  5. subpart 0-i17
  6. subjgrp 67
  7. § 301.7507-11

View all text of Subjgrp 67 [§ 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