section 152(f)(1) and inserting section 7706(f)(1) and (C) by striking section 152(e) and inserting section 7706(e) . (11) Section 105(c)(1) is amended by striking section 152 and inserting section 7706 . (12) Section 125(e)(1)(D) is amended by striking section 152 and inserting section 7706 . (13) Section 132(h)(2)(B) is amended— (A) by striking section 152(f)(1) and inserting section 7706(f)(1) , and (B) by striking section 152(e) and inserting section 7706(e) . (14) Section 139D(c)(5) is amended by striking section 152 and inserting section 7706 . (15) Section 162(l)(1)(D) is amended by striking section 152(f)(1) and inserting section 7706(f)(1) . (16) Section 170(g)(1) is amended by striking section 152 and inserting section 7706 . (17) Section 170(g)(3) is amended by striking section 152(d)(2) and inserting section 7706(d)(2) . (18) Section 172(d) is amended by striking paragraph (3). (19) Section 220(b)(6) is amended by striking with respect to whom a deduction under section 151 is allowable to and inserting who is a dependent of . (20) Section 220(d)(2)(A) is amended by striking section 152 and inserting section 7706 . (21) Section 223(b)(6) is amended by striking with respect to whom a deduction under section 151 is allowable to and inserting who is a dependent of . (22) Section 223(d)(2)(A) is amended by striking section 152 and inserting section 7706 . (23) Section 401(h) is amended by striking section 152(f)(1) in the last sentence and inserting section 7706(f)(1) . (24) Section 402(l)(4)(D) is amended by striking section 152 and inserting section 7706 . (25) Section 409A(a)(2)(B)(ii)(I) is amended by striking section 152(a) and inserting section 7706(a) . (26) Section 501(c)(9) is amended by striking section 152(f)(1) and inserting section 7706(f)(1) . (27) Section 529(e)(2)(B) is amended by striking section 152(d)(2) and inserting section 7706(d)(2) . (28) Section 703(a)(2) is amended by striking subparagraph (A) and by redesignating subparagraphs (B) through (F) as subparagraphs (A) through (E),