as subsection (d). (24) Section 616 is amended by striking subsection (e). (25) Section 617 is amended by striking subsection (i). (26) Section 641(c) is amended— (A) in paragraph (2) by striking subparagraph (B) and by redesignating subparagraphs (C) and (D) as subparagraphs (B) and (C), respectively, and (B) in paragraph (3), by striking paragraph (2)(C) and inserting paragraph (2)(B) . (27) Subsections (b) and (c) of section 666 are each amended by striking (other than the tax imposed by section 55) . (28) Section 848 is amended by striking subsection (i). (29) Section 860E(a) is amended by striking paragraph (4). (30) Section 871(b)(1) is amended by striking or 55 . (31) Section 882(a)(1) is amended by striking 55, . (32) Section 897(a) is amended to read as follows: (a) Treatment as effectively connected with united states trade or business For purposes of this title, gain or loss of a nonresident alien individual or a foreign corporation from the disposition of a United States real property interest shall be taken into account— (1) in the case of a nonresident alien individual, under section 871(b)(1), or (2) in the case of a foreign corporation, under section 882(a)(1), as if the taxpayer were engaged in a trade or business within the United States during the taxable year and as if such gain or loss were effectively connected with such trade or business. . (33) Section 904(k) is amended to read as follows: (k) Cross reference 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(b). . (34) Section 911(f) is amended to read as follows: (f) Determination of tax liability (1) In general If, for any taxable year, any amount is excluded from gross income of a taxpayer under subsection (a), then, notwithstanding section 1, if such taxpayer has taxable income for such taxable year, the tax