applicable for determining the cost of such security . (2) Section 1012(c)(2)(A) is amended by inserting (as in effect prior to the enactment of the Tax Cuts and Jobs Act ) after this section . (3) Section 6045(g)(2)(B)(i)(I) is amended by striking unless the customer notifies the broker by means of making an adequate identification of the stock sold or transferred . (c) Effective date The amendments made by this section shall apply to sales, exchanges, and other dispositions after December 31, 2017. D S Corporations 13541. Expansion of qualifying beneficiaries of an electing small business trust (a) No look-Through for eligibility purposes Section 1361(c)(2)(B)(v) is amended by adding at the end the following new sentence: This clause shall not apply for purposes of subsection (b)(1)(C). . (b) Effective date The amendment made by this section shall take effect on January 1, 2018. 13542. Charitable contribution deduction for electing small business trusts (a) In general Section 641(c)(2) is amended by inserting after subparagraph (D) the following new subparagraph: (E) (i) Section 642(c) shall not apply. (ii) For purposes of section 170(b)(1)(G), adjusted gross income shall be computed in the same manner as in the case of an individual, except that the deductions for costs which are paid or incurred in connection with the administration of the trust and which would not have been incurred if the property were not held in such trust shall be treated as allowable in arriving at adjusted gross income. . (b) Effective date The amendment made by this section shall apply to taxable years beginning after December 31, 2017. VII Employment A Compensation 13601. Modification of limitation on excessive employee remuneration (a) Repeal of performance-based compensation and commission exceptions for limitation on excessive employee remuneration (1) In general Paragraph (4) of section 162(m) is amended by striking subparagraphs (B) and (C) and by redesignating subparagraphs (D), (E), (F), and (G) as subparagraphs (B), (C),