What exactly goes in the section 6662 transfer pricing documentation, and is it really due to the IRS within 30 days?
I keep hearing that 'contemporaneous documentation' protects me from the transfer pricing penalty, and that I have to hand it over within 30 days if the IRS asks. What are the actual contents — is there a defined list of documents? And does it really need to exist already when I file the return, or can I build it after a request comes in?
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