26 C.F.R. § 301.7507-11 Exception of employment taxes.
Title 26 - Internal Revenue
The immunity granted by section 7507 does not apply to taxes imposed by chapter 21 or chapter 23 of the Code.
Title 26: Internal Revenue
PART 301—PROCEDURE AND ADMINISTRATION
Judicial Proceedings
§ 301.7507-11 Exception of employment taxes.
