In-house expenditures
For purposes of clause (i), the term “in-house expenditures” means expenditures described in paragraphs (1)(A) and (D) other than—
(I)#
payments by the taxpayer to a person engaged in the trade or business of conducting activities described in paragraph (1) for the conduct of such activities on behalf of the taxpayer, or
(II)#
dues or other similar amounts paid or incurred by the taxpayer which are allocable to activities described in paragraph (1).