StacksVerified U.S. regulatory reference

16 CFR §801.90

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov
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.