Page 346 - Large Business IRS Training Guides

Aggregation Requirements (cont’d)

4. The businesses to be aggregated meet at least

two of the following factors:

a. The businesses provide products, property, or

services that are the same or customarily offered

together.

b. The businesses share facilities or share significant

centralized business elements (e.g. personnel,

accounting, legal, manufacturing, share facilities,

etc.).

c. The businesses are operated in coordination with,

or reliance upon, one or more businesses in the

aggregated group. 80