§ 1.482-5(a)26 CFR Part 1

In general.

In general. The comparable profits method evaluates whether the amount charged in a controlled transaction is arm's length based on objective measures of profitability (profit level indicators) derive...

Cite as:Treas. Reg. § 1.482-5(a)

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(a)In general. The comparable profits method evaluates whether the amount charged in a controlled transaction is arm's length based on objective measures of profitability (profit level indicators) derived from uncontrolled taxpayers that engage in similar business activities under similar circumstances.

Source: 26 CFR § 1.482-5 via Electronic Code of Federal Regulations (eCFR)

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Other Sections in § 1.482-5

(a)

In general.

(b)

Determination of arm's length result

(c)

Comparability and reliability considerations