value_if_false returns formula

[Andy]

i have an If statement that i would like the value_if_false to return the
formula in the referenced cell rather than the value if the cell contains a
formula.

=IF(B23="Variable Cost",C23*$G$1,E23)

Cells F16 through F22 contain values returned by the value_if_false with the
exception that F18 is the result of the value_if_true in the statement. Cell
E23 contains the formula =SUBTOTAL(9, E16:E22). I would like the return for
F23 to contain the new subtotal formula for the values above it
=SUBTOTAL(9,F16:F22). Instead I receive the value for =SUBTOTAL(9,E16:E22)

Any help would be greatly appreciated.