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26 U.S.C. § 9722

Sham transactions

United States · Title 26 — INTERNAL REVENUE CODE · Status: effective

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26 U.S.C. § 9722, Sham transactions, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/464680
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Full text

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.

Legislative history

The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone.