Present Law and Certain Issues Relating to Transfer Pricing (Code Section 482): Scheduled for Hearings Before the Subcommittee on Oversight of the ... on July 10 and 12, 1990 (Classic Reprint) - Softcover

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Excerpt from Present Law and Certain Issues Relating to Transfer Pricing (Code Section 482): Scheduled for Hearings Before the Subcommittee on Oversight of the House Committee on Ways and Means on July 10 and 12, 1990

Present-law section 482 grants the Secretary Of the broad authority to allocate income, deductions, credits auces between any commonly controlled organizations.

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