Which of the Following Statements Best Describes the Purpose of §

Which of the following statements best describes the purpose of § 482, under which the Treasury can reallocate
Income and deductions among related taxpayers?

A) To provide tax benefits to U.S. multinationals that export U.S. produced property.
B) To allow the IRS to select the best method for determining transfer prices for U.S. taxpayers.
C) To alleviate double taxation problems generated by related entities doing business in two or more countries.
D) To place a controlled entity on a tax parity with an uncontrolled entity with regard to prices charged by the entities.