textile production activities income. Such rules shall provide for the proper allocation of items whether or not such items are directly allocable to domestic textile production gross receipts. (3) Special rules for determining costs (A) In general For purposes of determining costs under clause (i) of paragraph (1)(B), any item or service brought into the United States shall be treated as acquired by purchase, and its cost shall be treated as not less than its value immediately after it entered the United States. A similar rule shall apply in determining the adjusted basis of leased or rented property where the lease or rental gives rise to domestic textile production gross receipts. (B) Exports for further manufacture In the case of any property described in subparagraph (A) that had been exported by the taxpayer for further manufacture, the increase in cost or adjusted basis under subparagraph (A) shall not exceed the difference between the value of the property when exported and the value of the property when brought back into the United States after the further manufacture. (4) Domestic textile production gross receipts (A) In general The term domestic textile production gross receipts means the gross receipts of the taxpayer which are derived from any lease, rental, license, sale, exchange, or other disposition of textile fiber product (as defined in section 139K) which was manufactured, produced, or grown by the taxpayer in whole or in significant part within the United States. (B) Exception Such term shall not include any gross receipts— (i) from the qualifying foreign sale (as defined in section 139K) of qualifying textile fiber products (as defined in such section), or (ii) from activities described in section 199B(b)(1)(A). (C) Special rule for certain government contracts Gross receipts derived from the manufacture or production of any property described in subparagraph (A) shall be treated as meeting the requirements of subparagraph (A) if— (i) such property is manufactured or produced by the