26 USC 9722: Sham transactions
Text contains those laws in effect on April 25, 2024
From Title 26-INTERNAL REVENUE CODESubtitle J-Coal Industry Health BenefitsCHAPTER 99-COAL INDUSTRY HEALTH BENEFITSSubchapter D-Other Provisions
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§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.
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