U.S. Code of Federal Regulations
Regulations most recently checked for updates: Aug 27, 2025
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
EMPLOYEES HANDLING, SELLING, OR OTHERWISE WORKING ON GOODS THAT HAVE BEEN MOVED IN OR PRODUCED FOR COMMERCE BY ANY PERSON
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