the United States after the further manufacture. (4) Treatment of certain accelerated depreciation deductions In the case of property placed in service after December 31, 2007, and before the first taxable year of the taxpayer beginning after December 31, 2016, the deduction under section 168 with respect to such property which is treated as properly allocable to domestic manufacturing gross receipts of the taxpayer for any taxable year shall be determined without regard to section 168(k)(1). (5) Treatment of deferred compensation under nonqualified plans In the case of compensation paid or incurred by the taxpayer which is deferred under a nonqualified deferred compensation plan (as defined in section 409A(d)(1)), the amount under paragraph (1)(B)(ii) shall be determined as though the deduction for such compensation is allowed for the taxable year in which the services for which such compensation was paid or incurred are performed. This paragraph shall not apply with respect to compensation paid or incurred for services performed in taxable years beginning before the first taxable year of the taxpayer beginning after December 31, 2016. (d) Domestic manufacturing gross receipts For purposes of this section— (1) In general The term domestic manufacturing gross receipts means the gross receipts of the taxpayer which are derived from any lease, rental, license, sale, exchange, or other disposition of qualified property which was manufactured, produced, or grown by the taxpayer in whole or in significant part within the United States. Such term shall not include gross receipts of the taxpayer which are derived from the sale of food and beverages prepared by the taxpayer at a retail establishment. (2) Special rule for certain government contracts Gross receipts derived from the manufacture or production of any property shall not fail to be treated as meeting the requirements of paragraph (1) solely because title or risk of loss with respect to such property is held by the Federal Government if— (A) such property is