..."landed cost" of imported crude petroleum acquired in transactions with affiliated entities be computed by use of the customary accounting procedures generally...consistently and historically applied by the firm concerned. FEA' s (then FEO) only enforcement of this regulation was a Notice of Proposed Violation of May 8,...

...transaction between affiliated entitles, the costs of the product and the transportation both computed by use of the customary accounting procedures generally...consistently and historically applied by the firm concerned. <5) For purposes of crude oil purchased in a transaction between affiliated entities and shipped pursuant...

...the international affiliate or has accrued its liability to pay for the imported product according to the customary accounting procedures generally accepted and consistently and historically applied by the company. In no case, however, shall increased costs be incurred before the product is actually physically...

...established In certain cases of transactions among affiliated entities of the same firm by requiring use of accounting procedures generally accepted and consistently and historically applied by the firm rather than treating such transactions as "arms-length" transactions Involving either posted prices...

...the costs of crude and product involved in intra-company transactions be established on the basis of accounting procedures generally accepted and consistently and historically applied by the firm, rather than treating such transactions at equivalent "arms-length" prices. \Transfer prices were used...

...established two sets of limitations on transfer pricing. First, the regulations required conpanies to compute landed costs in transactions between affiliates...company's accounting procedures. This provision, now $ 212.83(f) of FEA's price regulations, provides in part as follows: Whenever a firm uses a landed...

...company to compute the "landed cost" of crude oil acquired in transactions between affiliated entities "by use of the customary accounting procedures generally...consistently and historically applied by the firm concerned." 10 CFR 212.83 (b). This standard is the measure by which "violations" of FEA price regulations must...

...the International affiliate or has accrued it* liability to pay for the imported product according to the customary accounting procedures generally accepted and consistently and historically applied by the company. In no caie. however, shall Increased costs be incurred before the product is actually physically...

...the international ufo Unte or has accrued its liability to nay for the Imported product according to the customary accounting procedures generally accepted and consistently and historically applied by the common;-. In no COM. however, shall Increased cost« be Incurred before the product is actually physically...

...obtained pursuant to a transaction between affiliated entities, the cost is to be computed "by use of the accounting procedures generally accepted and consistently and historically applied by the firm involved." These provisions are designed to preclude the inflation of transfer costs to support higher...