Home › CFR › Title 26 › Part 301 › §301.7507-1126 CFR §301.7507-11 — -11 Exception of employment taxes.Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗Copy linkThe immunity granted by section 7507 does not apply to taxes imposed by chapter 21 or chapter 23 of the Code.