What are the key legal precedents in the area of transfer pricing for related-party dealings?

Apr 10, 2017 ... An arms length sale refers to a real estate transaction ... If sale is determined to be non-arm's length, it is then automatically excluded for ... Jul 8, 2022 ... The reason the IRS scrutinizes these transactions is because they are rarely “arms-length” transactions, which means that pricing is established as if the ... Sep 30, 2024 ... A non-arm's length transaction occurs when the buyer and seller have a personal relationship. This includes sales between friends, family ... For refinance transactions, the Sellers must have written procedures in ... Mortgages secured by a property acquired in a Non-arm's Length Transaction ... Feb 25, 2021 ... Non-ARMs. Length/Identity of. Interest. • A non-arm's length transaction is a purchase transaction where the is a relationship or business ... Jul 11, 2017 ... When a transaction takes place between two strangers, this is considered an arm's length transaction. When the transaction is between two people ... Oct 13, 2024 ... In this type of transaction, the buyer and seller act independently without one party influencing the other. However, in a non-arm's length ... This type of conveyance represents a "market value" transaction. ... Other – any sale deemed non-arms-length for a reason not listed in numbers 1-8 above. May 16, 2024 ... This contrasts with non-arm's length transactions, where the parties may have a familial, business, or close personal relationship. Independent ... Potential Title Issues Relating to “Pretended Sales” or Non-Arm's Length Transactions ... - “Since the proposed transaction appears to involve a buyer and seller ...