In general.

(a)In general. The arm's length amount charged in a controlled services transaction must be determined under one of the methods provided for in this section. Each method must be applied in accordance with the provisions of § 1.482-1, including the best method rule of § 1.482-1(c), the comparability analysis of § 1.482-1(d), and the arm's length range of § 1.482-1(e), except as those provisions are modified in this section. The methods are—

(1)The services cost method, described in paragraph (b) of this section;

(2)The comparable uncontrolled services price method, described in paragraph (c) of this section;

(3)The gross services margin method, described in paragraph (d) of this section;

(4)The cost of services plus method, described in paragraph (e) of this section;

(5)The comparable profits method, described in § 1.482-5 and in paragraph (f) of this section;

(6)The profit split method, described in § 1.482-6 and in paragraph (g) of this section; and

(7)Unspecified methods, described in paragraph (h) of this section.