received from a corporation which is a controlled foreign corporation of such domestic corporation, (V) any domestic oil and gas extraction income of such corporation, and (VI) any foreign branch income (as defined in section 904(d)(2)(J)), over (ii) the deductions (including taxes) properly allocable to such gross income under rules similar to the rules of section 954(b)(5). (B) Domestic oil and gas extraction income For purposes of subparagraph (A), the term domestic oil and gas extraction income means income described in section 907(c)(1), determined by substituting within the United States for without the United States . (4) Foreign-derived deduction eligible income The term foreign-derived deduction eligible income means, with respect to any taxpayer for any taxable year, any deduction eligible income of such taxpayer which is derived in connection with— (A) property— (i) which is sold by the taxpayer to any person who is not a United States person, and (ii) which the taxpayer establishes to the satisfaction of the Secretary is for a foreign use, or (B) services provided by the taxpayer which the taxpayer establishes to the satisfaction of the Secretary are provided to any person, or with respect to property, not located within the United States. (5) Rules relating to foreign use property or services For purposes of this subsection— (A) Foreign use The term foreign use means any use, consumption, or disposition which is not within the United States. (B) Property or services provided to domestic intermediaries (i) Property If a taxpayer sells property to another person (other than a related party) for further manufacture or other modification within the United States, such property shall not be treated as sold for a foreign use even if such other person subsequently uses such property for a foreign use. (ii) Services If a taxpayer provides services to another person (other than a related party) located within the United States, such services shall not be treated as described in paragraph (4)(B) even if such