{"identifier":"/us/usc/t26/s9722","title":26,"num":"\u00a7\u202f9722.","heading":"Sham transactions","text":"\u00a7\u202f9722.\nSham transactions\nIf 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.","url":"https://projectusc.org/usc/t26/s9722.html","content":[{"t":"sec","id":"/us/usc/t26/s9722","children":[{"t":"num","text":"\u00a7\u202f9722."},{"t":"heading","text":"Sham transactions"},{"t":"content","text":"\n","children":[{"t":"p","text":"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.","tail":"\n"}]},{"t":"text","text":"\n"}]}]}