Section 482 Is Used by the Treasury To

Multiple Choice

Section 482 is used by the Treasury to:

A) Force taxpayers to use arms-length transfer pricing on transactions between related parties.
B) Reallocate income, deductions, etc., to a related taxpayer to minimize tax liability.
C) Increase information that is reported about U.S. corporations with non-U.S. owners.
D) All of the above.
E) None of the above.