The following example illustrates the principles of this paragraph (d)(4)(ii)(C).
§ 1.482-1(d)(4)(ii)(D) Example.
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By Internal Revenue Service
Category: US IRC Section 482 on Transfer Pricing, § 1.482-1 Allocation of income and deductions among taxpayers | Tag: Comparability, Comparability factors, Geographic comparability, Geographic market, Location savings, Manufacturing processes, Special circumstances
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