The Net (substance) The Net (substance) The Net, in alchemy, is an alloy of copper and iron, whose crystal structure induces a network pattern on its surface. It was described in the 17th century by Sir Isaac Newton. Newton produced the substance by following what he regarded as a recipe, encoded in classical mythology, for part of the process of achieving the philosopher's stone. The relevant myth involved the god Vulcan finding his wife Venus (alchemical symbol for copper) in bed with the god Mars (alchemical symbol for iron) Newton's interpretation rested on typical alchemical associations, construing Vulcan as a stand-in for fire,
Substance over form as reflecting only actual sales in "substance" (that is, items delivered to outside parties for payment), and not events that merely fit the "form" of sales documentation for convenience or expedience. The principle strictly governs and resolves disputes of whether workers are independent contractors or employees: Tax law forbids accounting for persons who are "substantially" employees in the "form" of independent contractors. The question of which "form" may be applied to any given case submits to objective tests of the "substance" of the work. Hence substance, over form, is the rule. Substance over form Substance over form is an accounting