(a) No deduction shall be allowed to a taxpayer for any payment to a related foreign sales corporation; and
(b) No income or expense that would be attributed to a taxpayer but for the provisions of sections 921 to 927 of the Internal Revenue Code shall be treated as attributable to a related foreign sales corporation.
(2) As used in this section, "foreign sales corporation" means a foreign sales corporation as defined in section 922 of the Internal Revenue Code. [1985 c.802 §22e]