The operation of internal revenue code section

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Which of the following is NOT associated with the operation of Internal Revenue Code Section 482? A. Two or more organizations, trades or businesses, B. The entities must be owned or controlled directly or indirectly by the same interests, C. A condition resulting in a tax return that may not clearly reflect income because of a non arm's length transaction between controlled parties, D. Inter company transactions wit non-controlled entities in foreign jurisdictions.

Reference no: EM131704019

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