Determination of arm's length price

Determination of arm's length price(i) In general. The resale price method measures an arm's length price by subtracting the appropriate gross profit from the applicable resale price for the property involved in the controlled transaction under review.
(i)In general.The resale price method measures an arm's length price by subtracting the appropriate gross profit from the applicable resale price for the property involved in the controlled transaction under review.

Source

26 CFR § 1.482-3


Scoping language

None
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