26 U.S.C. § 9722

Title 26Chapter 99Current through PL 116-220~1 min readLast updated: March 30, 2026View on OLRC →

Sections in this chapter

§ 9701
§ 9702
§ 9703
§ 9704
§ 9705
§ 9706
§ 9707
§ 9708
§ 9711
§ 9712
§ 9721
§ 9722

§ 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.

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