by such section 902 corporation and all that follows in the matter following paragraph (2) and inserting by such specified 10-percent owned foreign corporation or a domestic corporation which is a United States shareholder with respect to such specified 10-percent owned foreign corporation. , and (D) by striking section 902 corporations in the heading thereof and inserting specified 10-percent owned foreign corporations . (28) Section 909(d) is amended by striking paragraph (5). (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 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 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. 14302. Separate foreign tax credit limitation basket for foreign branch income (a) In general Section 904(d)(1), as amended by section 14201, is