McGraw-Hill's Taxation of Individuals and Business Entities 3rd Edition by Brian Spilker, Benjamin Ayers, John Robinson, Edmund Outslay, Ronald Worsham, John Barrick, Connie Weaver

Exercise 20

Explain the rationale for the factors (functional integration, centralization of management, and economies of scale) used to determine whether two or more businesses form a unitary group under the Mobil decision.