26 U.S. Code § 9722 - Sham transactions

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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.

Source

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

 

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