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26 CFR § 301.7507-11

Exception of employment taxes.

Official textTreasury Regulations (26 C.F.R.)ecfr.govlast amended
Summarize

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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In this part (40 sections)
  1. 301.7476-1 · Declaratory judgments.
  2. 301.7477-1 · Declaratory judgments relating to the value of certain…
  3. 301.7481-1 · Date when Tax Court decision becomes final; decision…
  4. 301.7482-1 · Courts of review; venue.
  5. 301.7483-1 · Petition for review.
  6. 301.7484-1 · Change of incumbent in office.
  7. 301.7502-1 · Timely mailing of documents and payments treated as timely…
  8. 301.7503-1 · Time for performance of acts where last day falls on…
  9. 301.7505-1 · Sale of personal property acquired by the United States.
  10. 301.7506-1 · Administration of real estate acquired by the United…
  11. 301.7507-1 · Banks and trust companies covered.
  12. 301.7507-2 · Scope of section generally.
  13. 301.7507-3 · Segregated or transferred assets.
  14. 301.7507-4 · Unsegregated assets.
  15. 301.7507-5 · Earnings.
  16. 301.7507-6 · Abatement and refund.
  17. 301.7507-7 · Establishment of immunity.
  18. 301.7507-8 · Procedure during immunity.
  19. 301.7507-9 · Termination of immunity.
  20. 301.7507-10 · Collection of tax after termination of immunity.
  21. 301.7507-11 · Exception of employment taxes.
  22. 301.7508-1 · Time for performing certain acts postponed by reason of…
  23. 301.7508A-1 · Postponement of certain tax-related deadlines by reasons…
  24. 301.7510-1 · Exemption from tax of domestic goods purchased for the…
  25. 301.7512-1 · Separate accounting for certain collected taxes.
  26. 301.7513-1 · Reproduction of returns and other documents.
  27. 301.7514-1 · Seals of office.
  28. 301.7515-1 · Special statistical studies and compilations on request.
  29. 301.7516-1 · Training and training aids on request.
  30. 301.7517-1 · Furnishing on request of statement explaining estate or…
  31. 301.7601-1 · Canvass of districts for taxable persons and objects.
  32. 301.7602-1 · Examination of books and witnesses.
  33. 301.7602-2 · Third party contacts.
  34. 301.7603-1 · Service of summons.
  35. 301.7603-2 · Third-party recordkeepers.
  36. 301.7604-1 · Enforcement of summons.
  37. 301.7605-1 · Time and place of examination.
  38. 301.7606-1 · Entry of premises for examination of taxable objects.
  39. 301.7609-1 · Special procedures for third-party summonses.
  40. 301.7609-2 · Notification of persons identified in third-party…
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