(a) As stated in Sec. 779.215 ``common control'' may exist with or
without ownership. The actual control of the performance of the related
activities is sufficient to establish the ``control'' referred to in the
definition. In some cases an owner may actually relinquish his control
to another, or by agreement or other arrangement, he may so restrict his
right to exercise control as to abandon the control or to share the
control of his business activities with other persons or corporations.
In such a case, the activities may be performed under ``common
control.'' In other cases, the power to control may be reserved through
agreement or arrangement between the parties so as to vest the control
of the activities of one business in the hands of another.
(b) Activities are considered to be performed under ``common
control'' even if, because of the particular methods of operation, the
power to control is only seldom used, as where the business has been in
operation for a long time without change in methods of operation and
practically no actual direction is necessary; also common control may
exist where the control, although rarely visibly exercised, is evidenced
by the fact that mere suggestions are adopted readily by the business
being controlled.
(c) In the retail industry, particularly, there are many instances
where, for business reasons, related activities performed by separate
companies are so unified or controlled as to constitute a single
enterprise. A common example, specifically named in the definition, is
the leased department. This and other examples are discussed in
Secs. 779.225 through 779.235.
