made by this section shall apply to the last taxable year of foreign corporations beginning before the applicable date, and to taxable years of United States shareholders with or within which such taxable years of foreign corporations end. (2) Conforming amendments related to section 245 The amendments made by paragraphs (2), (3), (4), and (5) of subsection (c) 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. B Other provisions 336. Elimination of 30-day requirement (a) In general Section 951(a)(1) is amended by striking for an uninterrupted period of 30 days or more and inserting at any time . (b) Effective date The amendment 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. 337. Modification of definition of United States shareholder (a) In general Section 951(b) is amended by inserting , or 10 percent or more of the total value of shares of all classes of stock of such foreign corporation after such foreign corporation . (b) Effective date The amendment 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. B Reform of foreign tax credit provisions 341. Repeal of section 902 indirect foreign tax credits