# Treas. Reg. § 301.7507-11: Exception of employment taxes.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-301.7507-11>. Interprets 26 U.S.C. § 7507.

The immunity granted by section 7507 does not apply to taxes imposed by chapter 21 or chapter 23 of the Code.