26 CFR · Internal Revenue
§ 301.7507-11 — Exception of employment taxes.
26 CFR § 301.7507-11
TitleTitle 26: Internal RevenuePartPart 301: Procedure and Administration
SourceeCFR (current through Mar 20, 2026)
This text of 26 C.F.R. § 301.7507-11 (Exception of employment taxes.) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 C.F.R. § 301.7507-11 (2026).
Text
§ 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.
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Nearby Sections
11
§ 301.7507-6
Abatement and refund.§ 301.7507-7
Establishment of immunity.§ 301.7507-8
Procedure during immunity.§ 301.7507-9
Termination of immunity.§ 301.7507-10
Collection of tax after termination of immunity.§ 301.7507-11
Exception of employment taxes.§ 301.7512-1
Separate accounting for certain collected taxes.§ 301.7513-1
Reproduction of returns and other documents.Cite This Page — Counsel Stack
Bluebook (online)
26 C.F.R. § 301.7507-11, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/301/301.7507-11.