US Code · Through Public Law 119-103 (09/02/2026)

26 U.S.C. § 9722: Sham transactions

Where this section sits in the code

Title 26—INTERNAL REVENUE CODE
CHAPTER 99—COAL INDUSTRY HEALTH BENEFITS

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.

Collected 2026-09-10T05:58:25Z. Source file · JSON

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