Tap any paragraph to write a margin note. Your notes collect in the Desk below the text and file under cases with @. The side-by-side margin rail opens on a larger screen.

§
Marginalia
Code · U.S. Code · Title 26 - INTERNAL REVENUE CODE · CHAPTER 99— COAL INDUSTRY HEALTH BENEFITS · Subchapter D— Other Provisions · § 9722

§ 9722. Sham transactions

46 words·~1 min read·/usc/title-26/section-9722

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

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, § 19143(a), Oct. 24, 1992, 106 Stat. 3056.)
Connections2 off-index
2 references not yet in our index
  • Pub. L. 102–486, title XIX, § 19143(a)
  • 106 Stat. 3056
Citation graph
cites case law
§ 9722
Sham transactions
Pub. L.Pub. L. 102–486, title XIX, § 19143(a)
Stat.106 Stat. 3056
Cites 2Cited by 0 across 0 sources
★   the supreme law of the land   ★
Don't Tread on Me
E Pluribus Unum — out of many, one

"If you don't know your rights, you don't have any."

Marginalia · a citizen's law index
A research desk, not legal advice. Always read the cited source before relying on a summary.
Questions or an issue? support@self-law.org
disclaimerMarginalia is a research index, not a law firm. Nothing on this site is legal, tax, or financial advice and no attorney–client relationship is formed by using it. Statutes, regulations, and case law change; summaries, search results, AI output, and member posts may be incomplete, out of date, or wrong. Any interpretation drawn from material on this site should be validated by a licensed attorney in your jurisdiction before you act on it.