Acquisition price method ((APM)) – US treas. reg. 1.482-7 paragraph (g) (5)
(i) In general. The acquisition price method applies the comparable uncontrolled transaction method of § 1.482-4(c), or the comparable uncontrolled services price method described in § 1.482-9(c), to evaluate whether the amount charged in a platform contribution transactions (PCT), or group of PCTs, is arm’s length by reference to the amount charged (the acquisition price) for the stock or asset purchase of an entire organization or portion thereof (the target) in an uncontrolled transaction.