Us Code § 9722 - Sham transactions
Full text of Us Code United States Code § 9722 — Sham transactions, with citation guidance and answers to common questions.
§ 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.
(Added Pub. L. 102–486, title XIX, §19143(a), Oct. 24, 1992, 106 Stat. 3056.)
Subtitle K—Group Health Plan Requirements
Editorial Notes
Amendments
1997—Pub. L. 105–34, title XV, §1531(a)(1), Aug. 5, 1997, 111 Stat. 1080, struck out "Portability, Access, and Renewability" before "Requirements" in subtitle heading and made similar change in item for chapter 100.
1 Section number editorially supplied.
CHAPTER 100—GROUP HEALTH PLAN REQUIREMENTS
Editorial Notes
Amendments
1997—Pub. L. 105–34, title XV, §1531(a)(1), Aug. 5, 1997, 111 Stat. 1080, struck out "PORTABILITY, ACCESS, AND RENEWABILITY" in chapter heading and added analysis for chapter.
1 Section numbers editorially supplied.
Subchapter A—Requirements Relating to Portability, Access, and Renewability
Editorial Notes
Amendments
1997—Pub. L. 105–34, title XV, §1531(a)(1), Aug. 5, 1997, 111 Stat. 1081, added subchapter heading and items 9801 to 9803 and struck out former items 9801 "Increased portability through limitation on preexisting condition exclusions", 9802 "Prohibiting discrimination against individual participants and beneficiaries based on health status", 9803 "Guaranteed renewability in multiemployer plans and certain multiple employer welfare arrangements", 9804 "General exceptions", 9805 "Definitions", and 9806 "Regulations".
About This Section
26 U.S.C. § 9722 is part of Title 26 of the United States Code. The United States Code is the official codification of federal statutes maintained by the Office of the Law Revision Counsel of the U.S. House of Representatives. Congress amends the Code through new public laws, which are eventually incorporated into the relevant title.
This section may be cited in legal writing as 26 U.S.C. § 9722. For the most current official text, including any recent amendments, use the official source links below. Do not rely on this page as the sole authority for legal citation or litigation.
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