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A Cost-Plus Transfer Pricing Scheme Is Allowed by the Internal

Question 21

Multiple Choice

A cost-plus transfer pricing scheme is allowed by the Internal Revenue Service when:


A) it is easiest for the taxpayer to calculate.
B) the related party is primarily a sales subsidiary.
C) there is no readily comparable market price and the related buyer is more than just a distributor.
D) the average industry mark-up is greater than the taxpayer's standard markup.

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