(iii)For purposes of this subsection, the term “expanded affiliated group” means an affiliated group as defined in section 1504(a), determined— (I)by substituting “more than 50 percent” for “at least 80 percent” each place it appears, and (II)without regard to paragraphs (2) and (4) of section 1504(b). (iv)Except as provided in regulations, the deduction under paragraph (1) shall be allocated among the members of the expanded affiliated group in proportion to each member’s respective amount (if any) of qualified production activities income. (B)In the case of a specified agricultural or horticultural cooperative which is a partner in a partnership, rules similar to the rules of subsection (f)(1) shall apply for purposes of this subsection. (C)This subsection shall be applied by only taking into account items which are attributable to the actual conduct of a trade or business. (D)For purposes of determining the tax imposed by section 511, this section shall be applied by substituting “unrelated business taxable income” for “taxable income” each place it appears in this section (other than this subparagraph). (E) (i)If a specified agricultural or horticultural cooperative has oil related qualified production activities income for any taxable year, the amount otherwise allowable as a deduction under paragraph (1) shall be reduced by 3 percent of the least of— (I)the oil related qualified production activities income of the cooperative for the taxable year, (II)the qualified production activities income of the cooperative for the taxable year, or (III)taxable income.