Which Transfer-Pricing Method Fits Your Deal?
If money moves between your U.S. LLC and a company or person you also control, IRC section 482 requires an arm's-length result. Pick the transaction type to see likely starting methods, documentation pressure points, and official sources to verify.
Educational method triage, not a transfer-pricing study. The regulations use the best-method rule, so facts and comparability decide the method.
What is the related-party transaction?
Learn more
- Transfer pricing guide — the section 482 methods in depth, the best-method rule, documentation, and the section 1059A customs bridge.
- Importing related-party goods? Landed-Cost Estimator — customs value, import duty, and the Form 5472 customs-value checkpoint.
- These related-party amounts are usually part of the Form 5472 filing package.
Official sources to verify
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