In general
The provisions of subsections (a), (b), and (c) and sections 902, 1 1 See References in Text note below. 907, and 960 shall be applied separately with respect to—
(A)#
any amount includible in gross income under section 951A (other than passive category income),
(B)#
foreign branch income,
(C)#
passive category income, and
(D)#
general category income.