26-U.S.C.-9722

§9722 – Sham Transactions

Pathway

Title 26 > Subtitle J > Chapter 99 > Subchapter D > Section 9722

Details

• Reference: Section 9722
• Legend: §9722 – Sham Transactions
• USCode Year: 2013

Provision Content

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.)

U.S. Encyclopedia of Law Coverage

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