Facts and circumstances test.
Facts and circumstances test. In determining whether the operations of two or more trade or business activities constitute a single integrated business for purposes of this paragraph (g), all the facts and circumstances are taken into account, and the following factors are generally the most significant:
(i) Whether such operations are conducted at the same location;
(ii) The extent to which other persons conduct similar operations at one location;
(iii) Whether such operations are treated as a unit in the primary accounting records reflecting the results of such operations;
(iv) The extent to which other persons treat similar operations as a unit in the primary accounting records reflecting the results of such similar operations;
(v) Whether such operations are owned by the same person (within the meaning of paragraph (c)(2)(v) of this section);
(vi) The extent to which such operations involve products or services that are commonly provided together;
(vii) The extent to which such operations serve the same customers;
(viii) The extent to which the same personnel, facilities, or equipment are used to conduct such operations;
(ix) The extent to which such operations are conducted in coordination with or reliance upon each other;
(x) The extent to which the conduct of any such operations is incidental to the conduct of the remainder of such operations;
(xi) The extent to which such operations depend on each other for their economic success; and
(xii) Whether such operations are conducted under the same trade name.