the gross income under section 951(a), and (2) for purposes of section 904, shall be deemed to be attributable to the same category of income described in section 904(d)(1) as the income which gave rise to the taxes deemed paid by such corporation. . (d) Conforming amendments (1) Subclause (III) of section 56(g)(4)(C)(iii) is amended by inserting as in effect before its repeal after section 902 . (2) Sections 535(b)(1) and 545(b)(1) are each amended by striking section 902(a) or 960(a)(1) and inserting section 960 . (3) Subparagraph (B) of section 814(f)(1) is repealed. (4) Subsection (a) of section 901 is amended by striking sections 902 and 960 and inserting section 960 . (5) Paragraph (2) of section 901(e) is amended by striking but is not limited to— and all that follows through that portion and inserting but is not limited to that portion . (6) Subsection (f) of section 901 is amended by striking sections 902 and 960 and inserting section 960 . (7) Subparagraph (A) of section 901(j)(1) is amended by striking 902 or . (8) Subparagraph (A) of section 904(h)(10) is amended by striking sections 902, 907, and 960 and inserting sections 907 and 960 . (9) Subsection (k) of section 904 is amended to read as follows: (k) Cross reference For modification of limitation under subsection (a) for purposes of determining the amount of credit which can be taken against the alternative minimum tax, see section 59(a). . (10) Paragraph (1) of section 905(c) is amended by striking the last sentence. (11) Subclause (I) of section 905(c)(2)(B) is amended by striking 902 or . (12) Subsection (a) of section 906 is amended by striking (or deemed, under section 902, paid or accrued during the taxable year) . (13) Subsection (b) of section 906 is amended by striking paragraphs (4) and (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