foreign base company sales income
(4) Special rule for certain timber products For purposes of subsection (a)(2), the term “foreign base company sales income” includes any income (whether in the form of profits, commissions, fees, or otherwise) derived in connection with— (A) the sale of any unprocessed timber referred to in section 865(b), or (B) the milling of any such timber outside the United States. Subpart G shall not apply to any amount treated as subpart F income by reason of this paragraph.
26 USC § 954(d)(4)
None identified, default scope is assumed to be the parent (subpart F) of this section.