is amended by striking sections 902 (relating to foreign tax credit for corporate stockholder in foreign corporation) and 960 (relating to special rules for foreign tax credit) and inserting section 960 . (34) Section 6038(c)(4) is amended by striking subparagraph (C). (35) The table of sections for subpart A of part III of subchapter N of chapter 1 is amended by striking the item relating to section 902. (36) The table of sections for subpart F of part III of subchapter N of chapter 1 is amended by striking the item relating to section 960 and inserting the following: Sec. 960. Deemed paid credit for subpart F inclusions. . (d) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2017. 4102. Source of income from sales of inventory determined solely on basis of production activities (a) In general Section 863(b) is amended by adding at the end the following: Gains, profits, and income from the sale or exchange of inventory property described in paragraph (2) shall be allocated and apportioned between sources within and without the United States solely on the basis of the production activities with respect to the property. . (b) Effective date The amendment made by this section shall apply to taxable years beginning after December 31, 2017. C Modification of subpart F provisions 4201. Repeal of inclusion based on withdrawal of previously excluded subpart F income from qualified investment (a) In general Subpart F of part III of subchapter N of chapter 1 is amended by striking section 955. (b) Conforming amendments (1) (A) Section 951(a)(1)(A) is amended to read as follows: (A) his pro rata share (determined under paragraph (2)) of the corporation’s subpart F income for such year, and . (B) Section 851(b)(3) is amended by striking section 951(a)(1)(A)(i) in the flush language at the end and inserting section 951(a)(1)(A) . (C) Section 952(c)(1)(B)(i) is amended by striking section 951(a)(1)(A)(i) and inserting section 951(a)(1)(A) . (D) Section 953(c)(1)(C)