paid pursuant to an agreement under section 3121(l) (relating to agreements entered into by American employers with respect to foreign affiliates) which are equivalent to the taxes referred to in subparagraph (A) shall be treated as taxes referred to in such subparagraph. . (B) Section 152(f)(6)(B)(ii) is amended by striking section 24 and inserting section 36C . (C) Paragraph (26) of section 501(c) is amended in the flush matter at the end by striking section 24(c)) and inserting section 36C(c)) . (D) Section 6211(b)(4)(A) is amended— (i) by striking 24(d),