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§ 301.7507-11 Exception of employment taxes.

26 CFR 301.7507-11

Citation26 CFR 301.7507-11
CorpusDaily eCFR
Displayed edition2026-07-10
Last updated2026-07-10

§ 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.