C.M.R. 10, 144, ch. 101, ch. III, 144-101-III-107, subsec. 144-101-III-107-11

Current through 2024-44, October 30, 2024

Subsection 144-101-III-107-11 - SUBSTANCE OVER FORM

11.1 The cost effect of transactions that have the effect of circumventing these rules may be adjusted by the Department on the principle that the substance of the transaction shall prevail over the form.