§801.90. Transactions or devices for avoidance.
16 C.F.R. § 801.90
Any transaction(s) or other device(s) entered into or employed for the purpose of avoiding the obligation to comply with the requirements of the act shall be disregarded, and the obligation to comply shall be determined by applying the act and these rules to the substance of the transaction.
Notes, amendments, and revision history
Amendments
[43 FR 33537, July 31, 1978, as amended at 66 FR 8691, Feb. 1, 2001; 67 FR 11903, Mar. 18, 2002; 70 FR 4992, Jan. 31, 2005]
Authority
Authority: 15 U.S.C. 18a(d); 15 U.S.C. 18b.
Source
Source: 43 FR 33537, July 31, 1978, unless otherwise noted.
Amendments
[43 FR 33537, July 31, 1978, as amended at 66 FR 8691, Feb. 1, 2001; 67 FR 11903, Mar. 18, 2002; 70 FR 4992, Jan. 31, 2005]