Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 9722
Sham transactions
Official textgovinfo.govlast amended
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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Nearby sections (25 sections)
- 9602 · Management of Trust Funds
- 9701 · Definitions of general applicability
- 9702 · Establishment of the United Mine Workers of America Combined…
- 9703 · Plan benefits
- 9704 · Liability of assigned operators
- 9705 · Transfers
- 9706 · Assignment of eligible beneficiaries
- 9707 · Failure to pay premium
- 9708 · Effect on pending claims or obligations
- 9711 · Continued obligations of individual employer plans
- 9712 · Establishment and coverage of 1992 UMWA Benefit Plan
- 9721 · Civil enforcement
- 9722 · Sham transactions
- 9801 · Increased portability through limitation on preexisting…
- 9802 · Prohibiting discrimination against individual participants and…
- 9803 · Guaranteed renewability in multiemployer plans and certain…
- 9804 · [§9804. Renumbered §9831]
- 9805 · [§9805. Renumbered §9832]
- 9806 · [§9806. Renumbered §9833]
- 9811 · Standards relating to benefits for mothers and newborns
- 9812 · Parity in mental health and substance use disorder benefits
- 9813 · Coverage of dependent students on medically necessary leave of…
- 9815 · 1 Additional market reforms
- 9816 · Preventing surprise medical bills
- 9817 · Ending surprise air ambulance bills