U.S.C. Title 26 - INTERNAL REVENUE CODE

26 U.S.C.
United States Code, 2014 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.)