Which statement is not correct pertaining to transfer pricing? A controlled taxpayer is any one of two or more taxpayers owned or controlled directly or indirectly by the same interest A controlled transaction is any transaction or transfer between two or more members of the same group of controlled taxpayers Uncontrolled comparable refers to the uncontrolled transaction or uncontrolled taxpayer that is compared with a controlled transaction or controlled taxpayer. The IRS may not make adjustments necessary to a controlled transaction based on the app's-length standard. 230 PM 3/30/2012 52F Cloudy W search O DOLL