26 C.F.R. § 301.7507-11

Exception of employment taxes.

Last amended: 2016Year: 2026Length: 21 wordsOfficial source

Cite as 26 C.F.R. § 301.7507-11 (2026)

The immunity granted by section 7507 does not apply to taxes imposed by chapter 21 or chapter 23 of the Code.
26 C.F.R. § 301.7507-11: Exception of employment taxes. | Justis AI