CHAPTER 99— COAL INDUSTRY HEALTH BENEFITS›Subchapter D— Other Provisions

§ 9722. Sham transactions

26 U.S.C. Subtitle J — Coal Industry Health Benefits (Internal Revenue Code) · 2026 edition · updated 2026-10-03 · United States

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.)

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▸Contents — 26 U.S.C. Subtitle J — Coal Industry Health Benefits (Internal Revenue Code)

26 U.S.C. Subtitle J — Coal Industry Health Benefits (Internal Revenue Code)

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