N of chapter 1 is amended by striking the item relating to section 955. (c) Effective date The amendments made by this section shall apply to taxable years of foreign corporations beginning after December 31, 2017, and to taxable years of United States shareholders in which or with which such taxable years of foreign corporations end. 14214. Modification of stock attribution rules for determining status as a controlled foreign corporation (a) In general Section 958(b) is amended— (1) by striking paragraph (4), and (2) by striking Paragraphs (1) and (4) in the last sentence and inserting Paragraph (1) . (b) Effective date The amendments made by this section shall apply to— (1) the last taxable year of foreign corporations beginning before January 1, 2018, and each subsequent taxable year of such foreign corporations, and (2) taxable years of United States shareholders in which or with which such taxable years of foreign corporations end. 14215. Modification of definition of United States shareholder (a) In general Section 951(b) is amended by inserting , or 10 percent or more of the total value of shares of all classes of stock of such foreign corporation after such foreign corporation . (b) Effective date The amendment made by this section shall apply to taxable years of foreign corporations beginning after December 31, 2017, and to taxable years of United States shareholders with or within which such taxable years of foreign corporations end. 14216. Elimination of requirement that corporation must be controlled for 30 days before subpart F inclusions apply (a) In general Section 951(a)(1) is amended by striking for an uninterrupted period of 30 days or more and inserting at any time . (b) Effective date The amendment made by this section shall apply to taxable years of foreign corporations beginning after December 31, 2017, and to taxable years of United States shareholders with or within which such taxable years of foreign corporations end. 14217. Look-thru rule for related controlled foreign corporations made