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According to Internal Revenue Service (IRS) code Section 482, what is the standard used by the IRS for international transfer pricing?
Functional Age
An individual's age based on physical, emotional, and cognitive capabilities, rather than chronological years.
Major Illnesses
Serious health conditions that have a substantial impact on a person’s life, often requiring long-term management or treatment.
Young Old
The term "young old" refers to the age group often considered early old age, typically encompassing individuals aged 65 to 74 years, who are often more active and healthy than those in later old age.
Caucasian American Girls
Female individuals in the United States who are identified as being of European descent.
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