But by elevating substance over form, Bogle overcomes the book's pedantic structure.

FORBES: Get Briefed: Jack Bogle

The tax authorities also may disregard the existence of the intermediary company based on substance-over-form principles.

FORBES: Watch Out For The Chinese Gains Tax

Under any president, preparations leading up to state visits between the United States and China tend to emphasize form over substance.

FORBES: What's In That $45 Billion?

Normally, the form prevails over substance because the written agreements characterize the transaction as a loan and courts and arbitrators tend to sustain that.

FORBES: Employee Loses But Sort Of Wins Twilight Zone Promissory Note Arbitration Against Citigroup And Morgan Stanley

The form-vs-substance battle also rages over popular tax strategies like paying stiff intellectual-property licenses to foreign subsidiaries that also happen to siphon away all the profits of an otherwise lucrative business.

FORBES: Tax Case Asks Whether IRS Flip-Flopped On Key Position