is amended by striking section 951(a)(1)(A)(i) in the flush language at the end and inserting section 951(a)(1)(A) . (C) Section 952(c)(1)(B)(i) is amended by striking section 951(a)(1)(A)(i) and inserting section 951(a)(1)(A) . (D) Section 953(c)(1)(C) is amended by striking section 951(a)(1)(A)(i) and inserting section 951(a)(1)(A) . (2) Section 951(a) is amended by striking paragraph (3). (3) Section 953(d)(4)(B)(iv)(II) is amended by striking or amounts referred to in clause (ii) or (iii) of section 951(a)(1)(A) . (4) Section 964(b) is amended by striking , 955, . (5) Section 970 is amended by striking subsection (b). (6) 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 955. (c) 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. 4202. Repeal of treatment of foreign base company oil related income as subpart F income (a) In general Section 954(a) is amended by striking paragraph (5), by striking the comma at the end of paragraph (3) and inserting a period, and by inserting and at the end of paragraph (2). (b) Conforming amendments (1) Section 952(c)(1)(B)(iii) is amended by striking subclause (I) and by redesignating subclauses (II) through (V) as subclauses (I) through (IV), respectively. (2) Section 954(b)(4) is amended by striking the last sentence. (3) Section 954(b)(5) is amended by striking the foreign base company services income, and the foreign base company oil related income and inserting and the foreign base company services income . (4) Section 954(b) is amended by striking paragraph (6). (5) Section 954 is amended by striking subsection (g). (c) 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