This article attempts to summarize existing United States tax law and government policy on arm's-length dealing, with the hope that it will illuminate the current perspective in this important and complex area
"Trading With Related Foreign Entitites: Current American Tax Perspective,"
Akron Law Review: Vol. 9
, Article 2.
Available at: https://ideaexchange.uakron.edu/akronlawreview/vol9/iss2/2