by striking paragraphs (4) and (5). (22) Section 907(b)(2)(B) is amended by striking 902 or . (23) Section 907(c)(3) is amended— (A) by striking subparagraph (A) and redesignating subparagraphs (B) and (C) as subparagraphs (A) and (B), respectively, and (B) by striking section 960(a) in subparagraph (A) (as so redesignated) and inserting section 960 . (24) Section 907(c)(5) is amended by striking 902 or . (25) Section 907(f)(2)(B)(i) is amended by striking 902 or . (26) Section 908(a) is amended by striking 902 or . (27) Section 909(b) is amended— (A) by striking section 902 corporation in the matter preceding paragraph (1) and inserting 10/50 corporation , (B) by striking 902 or in paragraph (1), (C) by striking by such section 902 corporation and all that follows in the matter following paragraph (2) and inserting by such 10/50 corporation or a domestic corporation which is a United States shareholder with respect to such 10/50 corporation. , and (D) by striking section 902 corporations in the heading thereof and inserting 10/50 corporations . (28) Section 909(d)(5) is amended to read as follows: (5) 10/50 corporation The term 10/50 corporation means any foreign corporation with respect to which one or more domestic corporations is a United States shareholder. . (29) Section 958(a)(1) is amended by striking 960(a)(1) and inserting 960 . (30) Section 959(d) is amended by striking Except as provided in section 960(a)(3), any and inserting Any . (31) Section 959(e) is amended by striking section 960(b) and inserting section 960(c) . (32) Section 1291(g)(2)(A) is amended by striking any distribution— and all that follows through but only if and inserting any distribution, any withholding tax imposed with respect to such distribution, but only if . (33) Section 6038(c)(1)(B) 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