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Internal Revenue Code · 26 U.S.C.

§ 9722. Sham transactions

In force Text current through Public Law 119-121 (October 9, 2026) release point 119-121

Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).

Cite as 26 U.S.C. § 9722

At a glance

Read from the text, the source credit and the official notes. Not part of the law.

Status
In force
Added
October 24, 1992 by Pub. L. 102–486
Length
45 words · about 1 min to read

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.

(Added Pub. L. 102–486, title XIX, § 19143(a), Oct. 24, 1992, 106 Stat. 3056.)

Amendment history

From the source credit and the official notes, newest first.

  1. Added by Pub. L. 102–486

Where it sits in the Code

  1. Subtitle J Coal Industry Health Benefits
  2. Chapter 99 COAL INDUSTRY HEALTH BENEFITS
  3. Subchapter D Other Provisions

Nearby sections