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2021 US Code
Title 26 - Internal Revenue Code
Subtitle J - Coal Industry Health Benefits
Chapter 99 - Coal Industry Health Benefits
Subchapter D - Other Provisions
Sec. 9722 - Sham transactions
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| 26 U.S.C. § 9722 (2021) |
| §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. |
|
(Added Pub. L. 102–486, title XIX, §19143(a), Oct. 24, 1992, 106 Stat. 3056.) |
| United States Code, 2018 Edition, Supplement 3, Title 26 - INTERNAL REVENUE CODE |
| Bills and Statutes |
| United States Code |
| Y 1.2/5: |
| Title 26 - INTERNAL REVENUE CODE Subtitle J - Coal Industry Health Benefits CHAPTER 99 - COAL INDUSTRY HEALTH BENEFITS Subchapter D - Other Provisions Sec. 9722 - Sham transactions |
| section 9722 |
| 2021 |
| January 3, 2022 |
| No |
| standard |
| 106 Stat. 3056 |
| Public Law 102-486 |
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