Best-method Rule

Best-method Rule means:
a rule that states that, in determining the true taxable income of a controlled taxpayer, the arm's-length result of a controlled transaction must be determined under a method that provides the most accurate measure of such a result under the facts and circumstances of the transaction. Former Temporary Regulation (check here if this Temp. Reg. is current) §1.4821T(b)(2)(iii).