Export trade income
(b) Export trade income(1) General rule. For purposes of sections 970 through 972 and 1.970-1 to 1.972-1, inclusive, the term export trade income means the gross export trade income of a controlled foreign corporation derived from transactions, activities, or interest described in subdivisions (i) through (vii) of this subparagraph, less deductions allowed under subdivision (viii) of this subparagraph.