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26 U.S.C. § 9722Chapter 99

§9722. Sham transactions

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Verbatim text below is from the United States Code (GovInfo), a public-domain U.S. government work.

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§9722. Sham transactions

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.

Last amended: December 31, 2024

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