material is produced in the United States. (ii) Determination For purposes of this subparagraph— (I) the determination of whether all or virtually all of a material is produced in the United States shall be made based on rules similar to the guidelines of the Federal Trade Commission with respect to goods advertised as Made in USA, and (II) all or virtually all of a material shall not be treated as produced in the United States unless the taxpayer has a reasonable basis to support such claim. (iii) United States For purposes of this subparagraph, the United States includes any possession of the United States. (4) Qualified core manufacturing income