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Judicial Proceedings›Civil Actions by the United States

§ 301.7507-11 Exception of employment taxes.

26 C.F.R. Part 301 — Procedure And Administration · 2026 edition · updated 2026-10-04 · United States

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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▸Contents — 26 C.F.R. Part 301 — Procedure And Administration
26 C.F.R. Part 301 — Procedure And Administration

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