export financing interest

Defined in 1 dictionary — U.S. Code

United States Code

26 U.S.C. § 904 — in this section (10 versions over time)

For purposes of this paragraph, the term “export financing interest” means any interest derived from financing the sale (or other disposition) for use or consumption outside the United States of any property—

(i) which is manufactured, produced, grown, or extracted in the United States by the taxpayer or a related person, and

(ii) not more than 50 percent of the fair market value of which is attributable to products imported into the United States.