person who is a member of the same controlled group of corporations as the taxpayer, and (ii) which— (I) is treated by the foreign person as an amount of income from sources within the United States which is effectively connected with the conduct by such person of a trade or business within the United States, or (II) if the foreign person is a controlled foreign corporation, is included in the income of a United States shareholder of such controlled foreign corporation under section 951(a). (B) Controlled group of corporations For purposes of this paragraph, the term controlled group of corporations has the same meaning given to such term by section 1563(a), except that— (i) more than 50 percent shall be substituted for at least 80 percent each place it appears in section 1563(a)(1), and (ii) the determination shall be made without regard to subsections (a)(4), (b)(2)(C), and (e)(3)(C) of section 1563. . (d) Effective date The amendments made by this section shall apply to taxable years beginning in calendar years beginning after the date of the enactment of this Act. 10. Modifications of foreign tax credit rules applicable to oil, gas, mining, gambling and other industry taxpayers receiving specific economic benefits (a) In general Section 901 of the Internal Revenue Code of 1986 is amended by redesignating subsection (n) as subsection (o) and by inserting after subsection (m) the following new subsection: (n) Special rules relating to dual capacity taxpayers (1) General rule Notwithstanding any other provision of this chapter, any amount paid or accrued by a dual capacity taxpayer to a foreign country or possession of the United States for any period shall not be considered a tax— (A) if, for such period, the foreign country or possession does not impose a generally applicable income tax, or (B) to the extent such amount exceeds the amount (determined in accordance with regulations) which— (i) is paid by such dual capacity taxpayer pursuant to the generally applicable income tax imposed by the country or