Title 26, Internal Revenue CodeRelease 119-102
§9722 Sham Transactions
Title 26 › Subtitle J — Coal Industry Health Benefits › CHAPTER 99 — COAL INDUSTRY HEALTH BENEFITS › Subchapter D — Other Provisions › § 9722
Summary
If a deal or move was mainly meant to dodge the rules or responsibilities here, ignore that deal. Apply the chapter's rules and impose any liability anyway.
Full Legal Text
Title 26, §9722
Internal Revenue Code, Source: USLM XML via OLRC
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.
Reference
Citations & Metadata
Citation
26 U.S.C. § 9722
Title 26, Internal Revenue Code
Last Updated
Aug 21, 2026
Release point: 119-102