Internal Revenue Code:Sec. 9722. Sham transactions
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Contents |
Location in Internal Revenue Code
TITLE 26 - INTERNAL REVENUE CODE
Subtitle J - Coal Industry Health Benefits
CHAPTER 99 - COAL INDUSTRY HEALTH BENEFITS
Subchapter D - Other Provisions
Statute
Sec. 9722. Sham transactions
If a principal purpose of any transaction is to evade or avoid
liability under this chapter, this chapter shall be applied (and
such liability shall be imposed) without regard to such
transaction.
Sources
(Added Pub. L. 102-486, title XIX, Sec. 19143(a), Oct. 24, 1992,
106 Stat. 3056.)
