My US LLC buys finished goods from my foreign company and resells them — which IRC 482 method do I use, resale price or CPM?
The LLC imports finished inventory from a company I own abroad and resells it in the US. No manufacturing, no real product changes — just warehousing, order processing, customer service, and selling. I keep seeing 'resale price method' and 'comparable profits method (CPM)' mentioned. How do I decide which one fits, and what does the 'best-method rule' actually require me to do before I pick?
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