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26 U.S.C. § 9722 — Sham transactions

submitted 34 years ago by Pub. L. 102-486 to r/title-26-INTERNAL-REVENUE-CODE · 32 words · no verdicts yet

in plain englishAI-generated · not legal advice

A translation hasn’t been published for this section yet. The official text below is complete and authoritative.

the actual law source: uscode.house.gov ↗public domain

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.

Source credit: (Added Pub. L. 102–486, title XIX, § 19143(a), Oct. 24, 1992, 106 Stat. 3056.)

history & why it existsrecord from the source credit
  • 1992Enacted · Pub. L. 102-486 · 106 Stat. 3056

A history note hasn’t been published yet. The record shows enactment by Pub. L. 102-486 on 1992-10-24.

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