assets shall not be taken into account in determining the credit allowed under subsection (a). . (15) Section 904(d)(6)(A) is amended by striking 902, 907, and inserting 907 . (16) Section 904(h)(10)(A) is amended by striking sections 902, 907, and 960 and inserting sections 907 and 960 . (17) Section 904(k) is amended to read as follows: (k) Cross references For increase of limitation under subsection (a) for taxes paid with respect to amounts received which were included in the gross income of the taxpayer for a prior taxable year as a United States shareholder with respect to a controlled foreign corporation, see section 960(c). . (18) Section 905(c)(1) is amended by striking the last sentence. (19) Section 905(c)(2)(B)(i) is amended to read as follows: (i) shall be taken into account for the taxable year to which such taxes relate, and . (20) Section 906(a) is amended by striking (or deemed, under section 902, paid or accrued during the taxable year) . (21) Section 906(b) is amended by striking paragraphs (4) and (5). (22) Section 907(b)(2)(B) is amended by striking 902 or . (23) Section 907(c)(3) 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 . (24) Section 907(c)(5) is amended by striking 902 or . (25) Section 907(f)(2)(B)(i) is amended by striking 902 or . (26) Section 908(a) is amended by striking 902 or . (27) Section 909(b) is amended— (A) by striking section 902 corporation in the matter preceding paragraph (1) and inserting specified 10-percent owned foreign corporation (as defined in section 245A(b)) , (B) by striking 902 or in paragraph (1), (C) by striking 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