Export financing interest
(h) Export financing interest(1) Definitions(i) Export financing interest. The term export financing interest means any interest derived from financing the sale (or other disposition) for use or consumption outside the United States of any property that is manufactured, produced, grown, or extracted in the United States by the taxpayer or a related person, and not more than 50 percent of the fair market value of which is attributable to products imported into the United States. For purposes of this paragraph, the term United States includes the fifty States, the District of Columbia, and the Commonwealth of Puerto Rico.