form and substance

structure and meaningful content. The first act of the play was one screaming match after another. It lacked form and substance throughout. Jane's report was good. The teacher commented on the excellent form and substance of the paper.

See also: and, form, substance

References in classic literature ?

A certain influence of mathematics both on the form and substance of their philosophy is discernible in both of them.

View in context

The Karns court stated that Erickson Post was materially distinguishable, because the transaction in that case was a loan in both form and substance.

Retail cash advances: loans or income?

An Argument for a Mere Distinction of Reason between Substantial Form and Substance.

The paradoxes of hylomorphism

Because the arrangement was an option in form and substance, Freddie Mac had properly deferred including the commitment fees in gross income until the date the options were exercised or lapsed; see Old Harbor Native Corp.

Loan purchase commitment fees upheld as option premiums

According to the court's analysis, risk shifting must be present in both form and substance.

Under the Tax Court's "pooling" concept, an insurance relationship exists if the captive insures a substantial amount of unrelated risk and the transaction in both form and substance is insurance.