Title 26
SECTION 301.7507-11
301.7507-11 Exception of employment taxes.
§ 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.
The immunity granted by section 7507 does not apply to taxes imposed by chapter 21 or chapter 23 of the Code.