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单词 compensating adjustment
释义

compensating adjustment

Definition
An adjustment made by a taxpayer to the price paid in a controlled transaction so that the price reported to the IRS will be what the taxpayer considers an arm's length price. An arm's length price is a price that reflects the fair market value of the asset being exchanged. The two parties in the transaction must agree on the amount of the adjustment.
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更新时间:2025/4/17 7:14:20