What does the concept "substance over form" stand for?  Can you provide me with some examples?

CONCEPTS IN FED.TAX.,2020-W/ACCESS
20th Edition
ISBN:9780357110362
Author:Murphy
Publisher:Murphy
Chapter16: Tax Research
Section: Chapter Questions
Problem 23DQ
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What does the concept "substance over form" stand for?  Can you provide me with some examples?  

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