Which of the Following Statements Best Describes the Purpose of §

Which of the following statements best describes the purpose of § 482?

A) To place a controlled entity on a tax parity with an uncontrolled entity with regard to prices charged by the entities.
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 provide tax benefits to U.S. multinationals that export U.S. produced property.
E) None of the above.