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CUT |
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| ? References in periodicals archive |
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Comparable uncontrolled services price method (CUSP)--similar to the comparable uncontrolled price (CUP) method for tangible property and the comparable uncontrolled transaction (CUT) method for intangible property. Comparable uncontrolled price method: Compares the price for properly or services transferred in u controlled transaction to the price charged for property or services transferred in a comparable uncontrolled transaction in comparable circumstances. In the case of non-integral services, neither the service provider nor recipient is normally in a position to develop comparable uncontrolled transaction data. |
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