Facts and circumstances determinations
(3) Facts and circumstances determinations. In determining whether a location is the location with which business and rental operations are most closely associated for purposes of paragraph (c)(2)(iii)(D) of this section, the following relationships between operations that are conducted at such location and other operations are generally the most significant: (i) The extent to which other persons conduct similar operations at one location; (ii) Whether such operations are treated as a unit in the primary accounting records reflecting the results of such operations; (iii) The extent to which other persons treat similar operations as a unit in the primary accounting records reflecting the results of such similar operations; (iv) The extent to which such operations involve products or services that are commonly provided together; (v) The extent to which such operations serve the same customers; (vi) The extent to which the same personnel, facilities, or equipment are used to conduct such operations; (vii) The extent to which such operations are conducted in coordination with or reliance upon each other; (viii) The extent to which the conduct of any such operations is incidental to the conduct of the remainder of such operations; (ix) The extent to which such operations depend on each other for their economic success; and (x) Whether such operations are conducted under the same trade name. (4) Examples. The following examples illustrate the application of this paragraph (c). In each example that does not state otherwise, the taxpayer is an individual and the facts, analysis, and conclusion relate to a single taxable year.