There is a newer version of the US Code
2015 US Code
Title 26 - Internal Revenue Code (Sections 1 - 9834)
Subtitle J - Coal Industry Health Benefits (Sections 9701 - 9722)
Chapter 99 - Coal Industry Health Benefits (Sections 9701 - 9722)
Subchapter D - Other Provisions (Sections 9721 - 9722)
Sec. 9722 - Sham transactions
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Metadata
| Publication Title | United States Code, 2012 Edition, Supplement 3, Title 26 - INTERNAL REVENUE CODE |
| Category | Bills and Statutes |
| Collection | United States Code |
| SuDoc Class Number | Y 1.2/5: |
| Contained Within | 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 |
| Contains | section 9722 |
| Date | 2015 |
| Laws In Effect As Of Date | January 3, 2016 |
| Positive Law | No |
| Disposition | standard |
| Source Credit | Added Pub. L. 102-486, title XIX, §19143(a), Oct. 24, 1992, 106 Stat. 3056. |
| Statutes at Large Reference | 106 Stat. 3056 |
| Public and Private Law | Public Law 102-486 |
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26 U.S.C. § 9722 (2015)
§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.)
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