26 CFR 301.7507-11

§ 301.7507-11 Exception of employment taxes.

United States · 26 CFR — Internal Revenue · Status: effective

Cite this

Citation: 26 CFR 301.7507-11, § 301.7507-11 Exception of employment taxes, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/114656
Permanent ID: ys:prov:114656@1
SHA-256: 9070831bf3225ff4328052469695e504b9aa42395cb34adf6863b455846caef1

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Full text

The immunity granted by section 7507 does not apply to taxes imposed by chapter 21 or chapter 23 of the Code.

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.