U.S. Code of Federal Regulations
Regulations most recently checked for updates: Mar 28, 2023
ENTERPRISE; THE BUSINESS UNIT
RELATED ACTIVITIES
COMMON BUSINESS PURPOSE
§ 779.212 - Enterprise must consist of related activities performed for a “common business purpose.”
UNIFIED OPERATION OR COMMON CONTROL
LEASED DEPARTMENTS, FRANCHISE AND OTHER BUSINESS ARRANGEMENTS
COVERED ENTERPRISES
COVERED RETAIL ENTERPRISE
INTERSTATE INFLOW TEST UNDER PRIOR ACT
THE GASOLINE SERVICE ESTABLISHMENT ENTERPRISE
ANNUAL GROSS VOLUME OF SALES MADE OR BUSINESS DONE
EXCISE TAXES
COMPUTING THE ANNUAL VOLUME