Title 26 — Internal Revenue CodeRelease 119-73not60
§9722 Sham Transactions
Title 26 › Subtitle Subtitle J— Coal Industry Health Benefits › Chapter 99— COAL INDUSTRY HEALTH BENEFITS › Subchapter D— Other Provisions › § 9722
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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
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Citation
26 U.S.C. § 9722
Title 26 — Internal Revenue Code
Last Updated
Apr 5, 2026
Release point: 119-73not60