Services
(5) Services. Qualified export receipts of a DISC do not include gross receipts described in paragraph (d) of this section (concerning related and subsidiary services) if the services from which such gross receipts are derived are related and subsidiary to the sale or lease of property which results in excluded receipts pursuant to this paragraph. (6) Receipts within controlled group(i) In general. Gross receipts of a corporation do not constitute qualified export receipts for any taxable year of such corporation if