FEDERAL · 26 U.S.C. · Chapter 99
Sham transactions
Current through Pub. L. 119-102
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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26 U.S.C. § 9722 (Sham transactions) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
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Source Credit
History
(Added Pub. L. 102–486, title XIX, §19143(a), Oct. 24, 1992, 106 Stat. 3056.)
Editorial Notes
Editorial Notes
Amendments
1997—Pub. L. 105–34, title XV, §1531(a)(1), Aug. 5, 1997, 111 Stat. 1080, struck out "Portability, Access, and Renewability" before "Requirements" in subtitle heading and made similar change in item for chapter 100.
Editorial Notes
Amendments
1997—Pub. L. 105–34, title XV, §1531(a)(1), Aug. 5, 1997, 111 Stat. 1080, struck out "PORTABILITY, ACCESS, AND RENEWABILITY" in chapter heading and added analysis for chapter.
Editorial Notes
Amendments
1997—Pub. L. 105–34, title XV, §1531(a)(1), Aug. 5, 1997, 111 Stat. 1081, added subchapter heading and items 9801 to 9803 and struck out former items 9801 "Increased portability through limitation on preexisting condition exclusions", 9802 "Prohibiting discrimination against individual participants and beneficiaries based on health status", 9803 "Guaranteed renewability in multiemployer plans and certain multiple employer welfare arrangements", 9804 "General exceptions", 9805 "Definitions", and 9806 "Regulations".
Amendments
1997—Pub. L. 105–34, title XV, §1531(a)(1), Aug. 5, 1997, 111 Stat. 1080, struck out "Portability, Access, and Renewability" before "Requirements" in subtitle heading and made similar change in item for chapter 100.
Editorial Notes
Amendments
1997—Pub. L. 105–34, title XV, §1531(a)(1), Aug. 5, 1997, 111 Stat. 1080, struck out "PORTABILITY, ACCESS, AND RENEWABILITY" in chapter heading and added analysis for chapter.
Editorial Notes
Amendments
1997—Pub. L. 105–34, title XV, §1531(a)(1), Aug. 5, 1997, 111 Stat. 1081, added subchapter heading and items 9801 to 9803 and struck out former items 9801 "Increased portability through limitation on preexisting condition exclusions", 9802 "Prohibiting discrimination against individual participants and beneficiaries based on health status", 9803 "Guaranteed renewability in multiemployer plans and certain multiple employer welfare arrangements", 9804 "General exceptions", 9805 "Definitions", and 9806 "Regulations".