Internal Revenue Code § 482 and the Petroleum Industry: An Analysis of Arm's Length Methods for Transfer Price Reallocations

Authors

James D. Gassenheimer

Document Type

Comment

Recommended Citation

James D. Gassenheimer, Internal Revenue Code § 482 and the Petroleum Industry: An Analysis of Arm's Length Methods for Transfer Price Reallocations, 2 U. MIA Bus. L. Rev. 69 (1991)
Available at: https://repository.law.miami.edu/umblr/vol2/iss1/4