(or a related person) to expect that— (A) such property would be used, consumed, or disposed of in the United States, or (B) such property would be used in the manufacture or production of, or as a component part in, other property which would be used, consumed, or disposed of in the United States. (2) Chain of related persons If— (A) property is ultimately used, consumed, or disposed of as described in subparagraph (A) or (B) of paragraph (1), and (B) all sales, exchanges, or dispositions of such property (or of the other property described in paragraph (1)(B)) before the sale for use, consumption, or disposition in the United States are between related persons, then, for purposes of paragraph (1), there shall be deemed to have been a reasonable expectation that the property (or the other property described in paragraph (1)(B)) would be used, consumed, or disposed of in the United States. (3) Exception for property subsequently exported Paragraphs (1) and (2) shall not apply with respect to property which, after entry into the United States is— (A) sold, leased, rented, or licensed by the controlled foreign corporation or a related person for direct use, consumption, or disposition outside the United States, or (B) used by the controlled foreign corporation or a related person as a component in other property which is so sold, leased, rented, or licensed. (4) Related person defined For purposes of this subsection, the term related person has the meaning given such term under section 954(b). (e) Economically significant activities For purposes of this section, the term economically significant activities means, with respect to any item of income, activities— (1) performed outside the United States, (2) performed by officers or employees of the controlled foreign corporation which are part of the management and operational functions of the corporation, and (3) which make a substantial contribution to the production of such item of income. (f) Qualified trade or business For purposes of this section— (1) In