Related and subsidiary services
(d) Related and subsidiary services(1) In general. Qualified export receipts of a DISC include gross receipts from services furnished by such DISC which are related and subsidiary to any sale or lease (as described in paragraph (b) or (c) of this section) of export property by such DISC or with respect to which such DISC acts as a commission agent, provided that such DISC derives qualified export receipts from such sale or lease. Such services may be performed within or without the United States. (2) Services furnished by DISC. Services are considered to be furnished by a DISC for purposes of this paragraph if such services are provided by (i) The person who sold or lease the export property to which such services are related and subsidiary, provided that the DISC acts as a commission agent with respect to the sale or lease of such property and with respect to such services, (ii) The DISC as principal, or any other person pursuant to a contract between such person and such DISC, provided the DISC acted as principal or commission agent with respect to the sale or lease of such property, or (iii) A member of the same controlled group as the DISC where the sale or lease of the export property is made by another member of such controlled group provided, however, that the DISC act as principal or commission agent with respect to such sale or lease and as commission agent with respect to such services. (3) Related services. A service is related to a sale or lease of export property if (i) Such service is of the type customarily and usually furnished with the type of transaction in the trade or business in which such sale or lease arose and (ii) The contract to furnish such service