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IRS Code Section 482 Describes Appropriate Transfer Prices as "The

Question 38

Multiple Choice

IRS code Section 482 describes appropriate transfer prices as "the prices which would have been agreed upon between unrelated parties engaged in the same or similar transactions under the same or similar conditions in the open market." How does it refer to such prices?


A) arm's length prices
B) market prices
C) international prices
D) comparable prices

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