comparable

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Synonyms for comparable

Synonyms for comparable

possessing the same or almost the same characteristics

Synonyms for comparable

able to be compared or worthy of comparison

conforming in every respect

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References in periodicals archive ?
Moreover, although we applaud the listing of the factors and issues to be considered in assessing comparability, we believe that the temporary regulations unnecessarily restrict the ability of taxpayers to rely on comparables in determining an arm's-length price.
9) More important, the "make-orbuy" analysis--which could eliminate the use of potential comparables by hypothesizing what a taxpayer could have done--is contrary to the principle that a taxpayer may structure its tax affairs in any reasonable manner.
The limitation on the use of the profit-split method under the regulations will effectively force taxpayers to use the comparable profits or an "other" method when comparables are unavailable.
15 In applying these methods, the realm of comparables has been expanded by eliminating the rigid geographical and temporal restrictions of prior law.
Although the proposed regulations provide a series of examples to illustrate the circumstances in which the CAT method may or may not be applied, 17 they contain very limited guidance on how to make appropriate adjustments or, for that matter, how to locate and select transactions that will be deemed suitable CAT comparables.
Again, the proposed regulations do not provide sufficient guidance for finding or choosing COMP-PROFIT method comparables and, consequently, these matters still remain a fertile field for disputes between the IRS and taxpayers.
The White Paper's position on comparables may be summarized as follows:
where a transaction with a related party can be tested against "exact" comparables, those would govern to the exclusion of any other pricing method and there would be no periodic adjustments.
The APA Office generally requires the comparables to have complete financial data available for a specified period of time (e.
Taxpayers would be well served to review their proposed comparables (whether in pricing studies or proposed APAs) for these factors before the IRS does.
I had tears in my eyes remembering the hoops that I had to jump through to get comparable (information) out of our (San Francisco) market area when I was a broker," Pike said, referring to how much slower the overall process was in past years.
482 regulations and the guidelines differ only in their evaluation of the probability that comparable uncontrolled transactions can be identified and that adequate and reliable data about the comparables can reasonably be obtained.
The guidelines emphasize the arm's-length principle and the use of transaction-based methods that rely on comparable uncontrolled transactions.
Methods other than comparable uncontrolled transactions.
Comparable intangibles: While identical intangibles are rare, comparable intangibles are relatively more common.