the related part transaction
the related part transaction
关联方交易
以上为机器翻译结果，长、整句建议使用 人工翻译 。
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Thus, IRS will continue to argue in appropriate cases, including those appealable to the Ninth Circuit, that the gross valuation misstatement penalty applies if an overvaluation is an integral part of a transaction, regardless of the grounds for disallowance of the related deduction or credit.
FORBES: IRS Wants More Penalties