{"data":{"id":"us/26-u.s.c.-9722","jurisdiction":"us","citation":"26 U.S.C. § 9722","heading":"Sham transactions","body":"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.","path":["Title 26—INTERNAL REVENUE CODE","CHAPTER 99—COAL INDUSTRY HEALTH BENEFITS"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc26@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:58:25Z","sha256":"84232a917f360ecdc02ff05be56fba2123cf3ab8d030c220ce6ffe585d43880d","source_id":"us","stale":true,"prev":"us/26-u.s.c.-9721","next":"us/26-u.s.c.-9801"},"notice":"GroundRules: Original legal text. Not legal advice."}