in which the annuity of a dependent child is terminated under this subsection, the annuities of any remaining dependent child or children based upon the service of the same judge or magistrate judge of the Tax Court shall be recomputed and paid as though the child whose annuity was so terminated had not survived such judge. (E) Special rule for assassinated judges In the case of a survivor of a judge or magistrate judge of the Tax Court described in paragraph (2)(B), there shall be deducted from the annuities otherwise payable under this section an amount equal to the amount of salary deductions that would have been made if such deductions had been made for 18 months prior to the death of the judge or magistrate judge of the Tax Court. . (b) Definition of assassination Section 7448(a) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: (10) The terms assassinated and assassination mean the killing of a judge or magistrate judge of the Tax Court that is motivated by the performance by the judge or magistrate judge of the Tax Court of his or her official duties. . (c) Determination of assassination Subsection (i) of section 7448 of the Internal Revenue Code of 1986 is amended— (1) by striking of dependency and disability .—Questions and inserting “ by chief judge .— (1) Dependency and disability Questions