Page 345 - Large Business IRS Training Guides

Aggregation Requirements

An individual or entity that chooses to aggregate its

trades or businesses must demonstrate that:

1. The same person or group of persons owns 50%

or more of each business to be aggregated for a

majority of the year, including the last day of the

taxable year.

2. Each business to be aggregated has the same

taxable year.

3. None of the businesses to be aggregated are an

SSTB.

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