(A) In general For the purpose of determining the annual sales volume of a person or a separate facility of a person, sales attributable to a person shall include
(i) in the case of an individual, sales attributable to the spouse, children, grandchildren, parents, and grandparents of the person;
(ii) in the case of a partnership or member of a partnership, sales attributable to the partnership and other partners of the partnership;
(iii) in the case of an individual or a partnership, sales attributable to any corporation or other entity in which the individual or partnership owns more than 50 percent of the stock or (if the entity is not a corporation) that the individual or partnership controls; and
(iv) in the case of a corporation, sales attributable to any corporate subsidiary or other corporation or entity in which the corporation owns more than 50 percent of the stock or (if the entity is not a corporation) that the corporation controls.