foreign use
(A)The term “foreign use” means any use, consumption, or disposition which is not within the United States. (B) (i)If a taxpayer sells property to another person (other than a related party) for further manufacture or other modification within the United States, such property shall not be treated as sold for a foreign use even if such other person subsequently uses such property for a foreign use. (ii)If a taxpayer provides services to another person (other than a related party) located within the United States, such services shall not be treated as described in paragraph (4)(B) even if such other person uses such services in providing services which are so described. (C) (i)If property is sold to a related party who is not a United States person, such sale shall not be treated as for a foreign use unless— (I)such property is ultimately sold by a related party, or used by a related party in connection with property which is sold or the provision of services, to another person who is an unrelated party who is not a United States person, and (II)the taxpayer establishes to the satisfaction of the Secretary that such property is for a foreign use. (ii)If a service is provided to a related party who is not located in the United States, such service shall not be treated described in subparagraph (A)(ii) unless the taxpayer established to the satisfaction of the Secretary that such service is not substantially similar to services provided by such related party to persons located within the United States.