Which option is NOT a transaction type that may promote an excess benefit transaction?

The correct option indicates that an "Intermediate tax sanction imposed" is not a transaction type that may promote an excess benefit transaction. Instead of being a transaction itself, an intermediate tax sanction is a form of regulatory response aimed at correcting or penalizing a situation where an excess benefit transaction has occurred.

Excess benefit transactions involve situations where an individual or entity receives compensation or benefits that exceed the market value of the goods or services provided, which can lead to tax penalties or sanctions under tax law. Options that describe actual transactions include non-fair market value transactions, insider compensation deemed excessive, and revenue-sharing transactions. These options are directly linked to circumstances where there can be a perceived or real benefit that benefits one party disproportionately.

Choosing "intermediate tax sanction imposed" correctly identifies that it is a corrective action rather than a transaction that could potentially foster such benefits. Understanding this distinction is crucial for recognizing how regulatory frameworks manage and mitigate the risk of excess benefits in financial transactions.