26 USC § 9722 - Sham transactions

---
identifier: "/us/usc/t26/s9722"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 9722 - Sham transactions"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "9722"
section_name: "Sham transactions"
chapter_number: 99
chapter_name: "COAL INDUSTRY HEALTH BENEFITS"
subchapter_number: "D"
subchapter_name: "Other Provisions"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Added Pub. L. 102–486, title XIX, § 19143(a), Oct. 24, 1992, 106 Stat. 3056.)"
---


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