Most researchers and medical professionals believe that MS is an immune-mediated disease. This means that the bodyâs immune system attacks healthy nerve tissue, which results in nerve damage that affects the whole body. Immune system activity seems to result in the inflammation responsible for many MS symptoms.
arm's-length transaction. Basis of determining fair market value (FMV) , it is a dealing between independent, unrelated, and well informed parties looking out for their individual interests. Transactions involving family members, and parent companies and subsidiaries, are deemed arm-in-arm dealings. To qualify as an arm's length transaction, neither of the involved parties may have any interest in the transaction's consequences to the other party.
In this article weâll discuss: 1  What makes a transaction armâs length, and why people care. 2  What types of relationships may cause an entity to characterize the transaction as non-armâs length. 3  Examples of when non-armâs length transactions are either subject to increased scrutiny, special treatment or disqualification.