# 26 U.S.C. § 9722: Sham transactions

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s9722>. Cite pinpoints as 26 U.S.C. § 9722(a)(1).

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.

## Leading cases

- [Holland v. Westmoreland Coal Co., 968 F.3d 526 (5th Cir. 2020)](https://www.courtlistener.com/opinion/4772749/michael-holland-v-westmoreland-coal-compan/)

## Amendments

- 1992-10-24: [Pub. L. 102-486](/26/act/102-486.md), 106 Stat. 3056