According to the Internal Revenue Service, the most reliable measure of an arm's-length prices for sales of tangible property in intercompany transactions is:

Question

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The comparable uncontrolled price method is the most reliable measure of an arm's-length prices for sales of tangible property in intercompany transactions, as it compares prices of similar goods or services sold between unrelated parties. It is considered the most reliable method by the IRS and is often used in transfer pricing analysis. The cost-plus method, the comparable profits method, and the resale price method are also acceptable methods but are considered less reliable than the comparable uncontrolled price method.

According to the Internal Revenue Service, the Most Reliable Measure