An Analysis of the Importance of the Treasury Regulations and Other Factors on Section 482 Court Case Outcomes (Transfer Pricing)

The study evaluates the factors important in determining Section 482 transfer pricing court case outcomes. The examination included those factors set out in the 1968 Treasury Regulations plus additional factors cited in the literature. All Section 482 cases (22 cases) involving the establishing of an appropriate transfer price for sales of tangible property between related parties were included in the study. The factors were analyzed using a combination of factoring techniques and discriminant analysis.

Name thesis:degree_name

Ph.D.

Level thesis:degree_level

Dissertation

Discipline thesis:degree_discipline

Accountancy

Grantor

University of Illinois at Urbana-Champaign

Year dc:date

2014

Author dc:creator

• Donnelly, David Patrick

• Business Administration, Accounting

Identifier

(UMI)AAI8409910

OAI identifier oai:identifier

oai:www.ideals.illinois.edu:2142/71380