U.S. Code of Federal Regulations
Regulations most recently checked for updates: Mar 28, 2023
ENTERPRISE; THE BUSINESS UNIT
COMMON BUSINESS PURPOSE
§ 779.212 - Enterprise must consist of related activities performed for a “common business purpose.”
UNIFIED OPERATION OR COMMON CONTROL
§ 779.220 - Unified operation may exist as to separately owned or controlled activities which are related.
LEASED DEPARTMENTS, FRANCHISE AND OTHER BUSINESS ARRANGEMENTS
§ 779.226 - Exception for an independently owned retail or service establishment under certain franchise and other arrangements.
§ 779.234 - Establishments whose only regular employees are the owner or members of his immediate family.
COVERED RETAIL ENTERPRISE
INTERSTATE INFLOW TEST UNDER PRIOR ACT
THE GASOLINE SERVICE ESTABLISHMENT ENTERPRISE
ANNUAL GROSS VOLUME OF SALES MADE OR BUSINESS DONE
COMPUTING THE ANNUAL VOLUME
§ 779.267 - Fluctuations in annual gross volume affecting enterprise coverage and establishment exemptions.