Comparable uncontrolled price method

Comparable uncontrolled price method(1) In general. The comparable uncontrolled price method evaluates whether the amount charged in a controlled transaction is arm's length by reference to the amount charged in a comparable uncontrolled transaction.
(1)In general.The comparable uncontrolled price method evaluates whether the amount charged in a controlled transaction is arm's length by reference to the amount charged in a comparable uncontrolled transaction.

Source

26 CFR § 1.482-3


Scoping language

None
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