customer
(5) Other definitions For purposes of this subsection— (A) Customer The term “customer” means, with respect to any controlled foreign corporation or qualified business unit, any person which has a customer relationship with such corporation or unit and which is acting in its capacity as such. (B) Home country Except as provided in regulations— (i) Controlled foreign corporation The term “home country” means, with respect to any controlled foreign corporation, the country under the laws of which the corporation was created or organized. (ii) Qualified business unit The term “home country” means, with respect to any qualified business unit, the country in which such unit maintains its principal office. (C) Located The determination of where a customer is located shall be made under rules prescribed by the Secretary. (D) Qualified business unit The term “qualified business unit” has the meaning given such term by section 989(a). (E) Related person The term “related person” has the meaning given such term by subsection (d)(3).