The following examples illustrate the provisions of this paragraph (f)(2)(i). For purposes of the examples in this paragraph (E), P is a domestic corporation, and S1, S2, and S3 are foreign corporations that are wholly owned by P.
§ 1.482-1T(i)(E) Examples.
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By Internal Revenue Service
Category: US IRC Section 482 on Transfer Pricing, § 1.482-1T Allocation of income and deductions among taxpayers (temporary). | Tag: Actual transaction, Aggregated transactions, Aggregation, Best method rule, Entire arrangement, Form or character of the transaction, Labels, Most appropriate net profit indicator
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