Qualified export assets
(4) Qualified export assets. The term qualified export assets is defined by section 993(b) and 1.993-2. (5) Export property. The term export property is defined by section 993(c) and 1.993-3. (6) Related person. The term related person means a person who is related to another person if either immediately before or after a transaction (i) The relationship between such persons would result in a disallowance of losses under section 267 (relating to disallowance of losses, etc., between related taxpayers), or section 707(b) (relating to losses disallowed, etc., between partners and controlled partnerships), and the regulations thereunder, or (ii) Such persons are members of the same controlled group of corporations, as defined in section 1563(a) (relating to definition of controlled group of corporations), except that (a) more than 50 percent shall be substituted for at least 80 percent each place it appears in section 1563(a) and the regulations thereunder, and (b) the provisions of section 1563(b) shall not apply in determining whether such persons are members of the same controlled group. (7) Related supplier. The term related supplier is defined by 1.994-1(a)(3)(ii). (8) Controlled group. The term controlled group is defined by paragraph (k) of this section.