US Treasury Regulation 1.482
Nine sections, in regulatory order — the best-method rule, the adjustment procedures, the CUP, the resale price, the CPM, the profit split, and the two uncontrolled-comparability routes.
Treas. Reg. 1.482-1: General Principles and Best Method
Treas. Reg. 1.482-1: the general principles of the US transfer pricing regulations — the allocation authority, the best method rule and the contemporaneous documentation link.
Read docTreas. Reg. 1.482-2: Price Adjustment Procedures
Treas. Reg. 1.482-2: the price adjustment procedures under section 482 — how a US transfer pricing adjustment is computed, allocated and applied to the taxable year.
Read docTreas. Reg. 1.482-3: The Resale Price Method
Treas. Reg. 1.482-3: the resale price method — the reseller margin test, the gross margin reference and where the method fits in the US method order of preference.
Read docTreas. Reg. 1.482-4: Comparable Uncontrolled Price (CUP)
Treas. Reg. 1.482-4: the comparable uncontrolled price method in the US — the direct price test, the circumstances standard and the comparability adjustments.
Read docTreas. Reg. 1.482-5: Comparable Profits Method (CPM) and the PLI Menu
Treas. Reg. 1.482-5: the comparable profits method — one-sided testing, the six regulatory profit level indicators and the tested party discipline under section 482.
Read docTreas. Reg. 1.482-6: Splitting of Income (Profit Split)
Treas. Reg. 1.482-6: the profit split methods — the conventional and residual splits, the combined profit and the allocation of the residual for non-routine transactions.
Read docTreas. Reg. 1.482-7: Uncontrolled Goods or Services
Treas. Reg. 1.482-7: uncontrolled goods and services — the cost plus method and the uncontrolled sales price method for related goods and services in the US.
Read docTreas. Reg. 1.482-8: Uncontrolled Resale or Conversion
Treas. Reg. 1.482-8: uncontrolled resales and conversion — the uncontrolled resale price and uncontrolled cost of goods conversion routes for related goods in the US.
Read docTreas. Reg. 1.482-9: Other Cost-Based Methods
Treas. Reg. 1.482-9: the other cost based methods — cost of goods sold (COGS) methods and the uncontrolled margin method under the US section 482 regulations.
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Quartyl applies the method, PLI and screening steps above automatically — with documented reasons for every exclusion.