The Internal Revenue Code Regulates Transfer Pricing in the United

The Internal Revenue Code regulates transfer pricing in the United States by encouraging the use of a transfer price that

A) reflects what the price would have been if the underlying transaction was between unrelated parties.
B) shifts all income to the United States based company.
C) maximizes parent taxable income regardless of where the parent corporation is incorporated.
D) shifts all income to the highest income tax jurisdiction.