Arm's length price definitions clarify associated enterprise, enterprise, property, services and uncontrolled transaction for transfer pricing rules. Meaning of expressions for the determination of arm's length price is defined for the purposes of Rule 77 and Rules 78 to 84. Associated enterprise takes the meaning assigned in section 162, while enterprise takes the meaning assigned in section 173(b) and, for a specified domestic transaction, also includes a unit, enterprise, undertaking or business of the person undertaking that transaction. Property, services, transaction and uncontrolled transaction are also defined.