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Treasury Regulations (26 C.F.R.)

26 CFR § 301.7507-11

Exception of employment taxes.

Official textecfr.govlast amended

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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