SOURCE OF INCOME.

SEC. 503. SOURCE OF INCOME.Section 861 (a) (2) (relating to dividends) is amended— (1) by deleting the period at the end of subparagraph (C) and inserting in lieu thereof “, or”: and (2) by inserting the following new subparagraph (D) immediately after subparagraph (C) as amended: “(D) from a DISC or former DISC (as defined in section 992(a)) except to the extent attributable (as determined under regulations prescribed by the Secretary or his delegate.) to qualified export receipts described in section 993(a)(1) (other than interest and gains described in section 995(b) (1)).”