26 C.F.R. § 301.7507-11. - § 301.7507-11 Exception of Employment Taxes.

Current as of May 27, 2026
Section 301.7507-11 - § 301.7507-11 Exception of Employment Taxes.
Section 301.7507-10 - § 301.7507-10 Collection of Tax After Termination of Immunity.Section 301.7508-1 - § 301.7508-1 Time for Performing Certain Acts Postponed by Reason of Service in a Combat Zone.

§ 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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