---
kind: "section"
citation: "26 U.S.C. § 9722"
title: "26"
title_heading: "Internal Revenue Code"
number: "9722"
heading: "Sham transactions"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/9722"
units:
  - "Subtitle J — Coal Industry Health Benefits"
  - "Chapter 99 — Coal Industry Health Benefits"
  - "Subchapter D — Other Provisions"
---

# §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.


## Source credit

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