not taking into account any deduction allowed under section 172, 245A, or 250 for the taxable year. (d) Base erosion payment For purposes of this section— (1) In general The term base erosion payment means any amount paid or accrued by the taxpayer to a foreign person which is a related party of the taxpayer and with respect to which a deduction is allowable under this chapter. (2) Purchase of depreciable property Such term shall also include any amount paid or accrued by the taxpayer to a foreign person which is a related party of the taxpayer in connection with the acquisition by the taxpayer from such person of property of a character subject to the allowance of depreciation (or amortization in lieu of depreciation). (3) Certain payments to expatriated entities (A) In general Such term shall also include any amount paid or accrued by the taxpayer with respect to a person described in subparagraph (B) which results in a reduction of the gross receipts of the taxpayer. (B) Person described A person is described in this subparagraph if such person is a— (i) surrogate foreign corporation which is a related party of the taxpayer, but only if such person first became a surrogate foreign corporation after November 9, 2017, or (ii) foreign person which is a member of the same expanded affiliated group as the surrogate foreign corporation. (C) Definitions For purposes of this paragraph— (i) Surrogate foreign corporation The term surrogate foreign corporation has the meaning given such term by section 7874(a)(2) but does not include a foreign corporation treated as a domestic corporation under section 7874(b). (ii) Expanded affiliated group The term expanded affiliated group has the meaning given such term by section 7874(c)(1). (4) Exception for certain amounts with respect to services Paragraph (1) shall not apply to any amount paid or accrued by a taxpayer for services if— (A) such services are services which meet the requirements for eligibility for use of the services cost method under section 482 (determined