Statutory Text
26 U.S.C. § 9722 — Sham transactions
U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition 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 From the U.S. Government Publishing Office, www.gpo.gov
§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.)
Source: uscode.house.gov — public domain
Official Source ↗
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Root-LD v1.0 · boisestandard.org
Federation ID
BS-USC26-SEC-C4B48D
Entity Class
STATUTE / FEDERAL-CODE-SECTION
Domain Signature
boisestandard.org
Citation
26 U.S.C. § 9722
Jurisdiction
Federal — United States
Status
✓ ACTIVE
Source
PRIMARY-SOURCE
Source Verified
✓ TRUE
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8176c2519aa47f14...
Semantic Edges
Pending — corpus passes queued
The statutory text of 26 U.S.C. § 9722 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
Navigate Corpus — Title 26
Ch. 99 — COAL INDUSTRY HEALTH BENEFITS
26 U.S.C. § 970126 U.S.C. § 970226 U.S.C. § 970326 U.S.C. § 970426 U.S.C. § 970526 U.S.C. § 970626 U.S.C. § 970726 U.S.C. § 970826 U.S.C. § 971126 U.S.C. § 971226 U.S.C. § 972126 U.S.C. § 9722
26 U.S.C. — public domain
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