26 USC 9722: Sham transactions
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*Public Law 119-75 has been enacted, but classifications have not been finalized. The currency ("laws in effect") date does not reflect acts for which classifications have not been finalized.

26 USC 9722: Sham transactions Text contains those laws in effect on January 15, 2013
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.

(Added Pub. L. 102–486, title XIX, §19143(a), Oct. 24, 1992, 106 Stat. 3056 .)