Full text
property is transferred at any time from a taxpayer (in this subsection referred to as the “transferor”) to another taxpayer (in this subsection referred to as the “transferee”) with whom the transferor does not deal at arm’s length,
property is transferred at any time from a taxpayer (in this subsection referred to as the “transferor”) to another taxpayer (in this subsection referred to as the “transferee”) with whom the transferor does not deal at arm’s length,
property is transferred at any time from a taxpayer (in this subsection referred to as the “transferor”) to another taxpayer (in this subsection referred to as the “transferee”) with whom the transferor does not deal at arm’s length,