Subjgrp 469. “Independently Owned and Controlled Local Enterprise”

• § 794.112 - Only independent and local enterprises qualify for exemption.
• § 794.113 - The enterprise must be “local.”
• § 794.114 - The enterprise must be “independently owned and controlled.”
• § 794.115 - “Independently owned.”
• § 794.116 - “Independently * * * controlled.”
• § 794.117 - Effect of franchises and other arrangements.
• § 794.118 - Effect of unrelated activities.