Assertion: digital audio recording | /r/HasProperty | medium— a
Facets:
Source sentences:
text: The “transfer price” of a digital audio recording device or a digital audio recording medium— (A) is, subject to subparagraph (B)— (i) in the case of an imported product, the actual entered value at United States Customs (exclusive of any freight, insurance, and appli- cable duty), and (ii) in the case of a domestic product, the manufacturer’s transfer price (FOB the manufacturer, and exclusive of any direct sales taxes or excise taxes incurred in connection with the sale); and (B) shall, in a case in which the transferor and transferee are related enti- ties or within a single entity, not be less than a reasonable arms-length price under the principles of the regulations adopted pursuant to section 482 of the Internal Revenue Code of 1986, or any successor provision to such section.