CFR›Title 29›Subtitle B›Chapter V›Part 779›Subpart C›Subject Group Common Business Purpose ContainsSections 779.212–779.214CorpusDaily eCFRDisplayed edition2026-07-06Last updated2026-07-06 Sections 779.212 § 779.212 Enterprise must consist of related activities performed for a “common business purpose.” 779.213 § 779.213 What is a common business purpose. 779.214 § 779.214 “Business” purpose. Previous Annual Gross Volume of Sales Made or Business Done Annual Gross Volume of Sales Made or Business Done Next Computing The Annual Volume Computing The Annual Volume