Examining Approaches to Transfer Pricing Under I.R.C. Section 482 | Chapter 9 | Recent Trends in Arts and Social Studies Vol. 7

 I review the systems of transfer pricing adjustment secondhand by the IRS for transfers of real and intangible property 'tween related parties. These arrangements include the corresponding uncontrolled price method, the resale price system, the cost-plus method, the comparable profits methods, the profit split method, and the corresponding uncontrolled transaction design. An example, using the corresponding profits methodology, is again shown.

Author(s) Details:

Arthur S. Leahy

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