Comparability and reliability considerations

Comparability and reliability considerations(i) In general. Whether results derived from applications of this method are the most reliable measure of the arm's length result must be determined using the factors described under the best method rule in 1.4821(c). The application of these factors under the comparable uncontrolled price method is discussed in paragraph (b)(2)(ii) and (iii) of this section.
(i)In general.Whether results derived from applications of this method are the most reliable measure of the arm's length result must be determined using the factors described under the best method rule in 1.4821(c). The application of these factors under the comparable uncontrolled price method is discussed in paragraph (b)(2)(ii) and (iii) of this section.

Source

26 CFR § 1.482-3


Scoping language

None
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