any deductions properly allocable or apportioned to—
(i)#
income (other than amounts includible under section 951(a)(1) or 951A(a)) with respect to stock of such specified 10-percent owned foreign corporation, or
(ii)#
such stock to the extent income with respect to such stock is other than amounts includible under section 951(a)(1) or 951A(a).
Any term which is used in section 245A and in this paragraph shall have the same meaning for purposes of this paragraph as when used in such section.