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According to the Internal Revenue Service, the most reliable measure of an arm's-length prices for sales of tangible property in intercompany transactions is:
Communication Barriers
Obstacles in the process of communication that prevent clear and effective exchange of ideas and information between individuals or groups.
Perceptual Distortions
Alterations in the accurate perception of sensory experiences, often influenced by personal biases, emotions, or specific contexts.
Communication Channels
The mediums through which information is transmitted from one entity to another, including verbal, written, and digital forms.
Electronic Grapevine
Informal communication networks facilitated by digital means, such as emails or social media, allowing information to spread quickly and often without official sanction.
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