
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC9722]

 
                     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

    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, Sec. 19143(a), Oct. 24, 1992, 106 
Stat. 3056.)
