Treasury Regulations · 26 CFR
§ 301.7507-11. Exception of employment taxes.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 7507
Cite as 26 CFR § 301.7507-11
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Source
- 32 FR 15241, Nov. 3, 1967, unless otherwise noted.
- Issued under
- 26 U.S.C. § 7507
- Length
- 21 words · about 1 min to read
- Cross-references
- cites 1 Code section and 0 regulations; cited by 0
The immunity granted by section 7507 does not apply to taxes imposed by chapter 21 or chapter 23 of the Code.
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Where it sits in 26 CFR
- Subchapter F Procedure and administration
- Part 301 Procedure and administration
- Subpart ECFR94f366dd75fae71 Judicial Proceedings
- Civil Actions by the United States
Nearby sections
- § 301.7507-7 Establishment of immunity.
- § 301.7507-8 Procedure during immunity.
- § 301.7507-9 Termination of immunity.
- § 301.7507-10 Collection of tax after termination of immunity.
- § 301.7507-11 Exception of employment taxes.
- § 301.7508-1 Time for performing certain acts postponed by reason of service in a combat zone.
- § 301.7508A-1 Postponement of certain tax-related deadlines by reasons of a federally declared disaster or terroristic or military action.
- § 301.7510-1 Exemption from tax of domestic goods purchased for the United States.
- § 301.7512-1 Separate accounting for certain collected taxes.