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

Exercise 38

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.