Intra-group Sales of Subsidiaries: US Rev. Rul. 92-85 Leaves Many Issues Unresolved - Intertax View Intra-group Sales of Subsidiaries: US Rev. Rul. 92-85 Leaves Many Issues Unresolved by - Intertax Intra-group Sales of Subsidiaries: US Rev. Rul. 92-85 Leaves Many Issues Unresolved 21 2 Intertax