Two or more trades or businesses under common control.
Text not yet available.
Pension Law Library · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr26-1.414%28c%29-2&asof=1996-09-25 · printed October 16, 2026. Unofficial copy compiled from official federal sources; verify against the official text before relying on it.