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.)
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