(5). (14) Subparagraph (B) of section 907(b)(2) is amended by striking 902 or . (15) Paragraph (3) of section 907(c) 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 . (16) Paragraph (5) of section 907(c) is amended by striking 902 or . (17) Clause (i) of section 907(f)(2)(B) is amended by striking 902 or . (18) Subsection (a) of section 908 is amended by striking 902 or . (19) Paragraph (1) of section 958(a) is amended by striking 960(a)(1) and inserting 960 . (20) Subparagraph (B) of section 6038(c)(1) 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 . (21) Paragraph (4) of section 6038(c) is amended by striking subparagraph (C). (22) 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. (23) The table of sections for part II of subchapter B of chapter 1 is amended by striking Dividends in the item relating to section 78 and inserting Amounts . (24) 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. . (e) Effective date The amendments made by this section shall apply to taxable years of foreign corporations beginning on or after the applicable date, and to taxable years of United States shareholders with or within which such taxable years of foreign corporations end. 342. Repeal of rule suspending foreign taxes and credits until related income is taken into account (a) In general Subpart A of part III of subchapter N of chapter 1 is amended by striking section 909. (b) Conforming amendments (1) Section 901(m)(1)(B) is amended by