Implements § 7507Open in workspace
Reg. § 301.7507-11 Exception of employment taxes.
26 CFR § 301.7507-11eCFR, current through 2026-07-14
The immunity granted by section does not apply to taxes imposed by chapter 21 or chapter 23 of the Code.
Source: decipher.legal/cfr/26/301.7507-11 · Treasury Regulations (26 CFR), eCFR data as of 2026-07-14