inserting section 7706 . (57) Section 222(c)(3) is amended by striking with respect to whom a deduction under section 151 is allowable to and inserting who is a dependent of . (58) 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 . (59) Section 223(d)(2)(A) is amended by striking section 152 and inserting section 7706 . (60) Section 401(h) is amended by striking section 152(f)(1) in the last sentence and inserting section 7706(f)(1) . (61) Section 402(l)(4)(D) is amended by striking section 152 and inserting section 7706 . (62) Section 409A(a)(2)(B)(ii)(I) is amended by striking section 152(a) and inserting section 7706(a) . (63) Section 441(f)(2)(B)(iii) is amended by striking , but only the adjusted amount of the deductions for personal exemptions as described in section 443(c) . (64) Section 443 is amended— (A) in subsection (b)— (i) by striking paragraph (3), and (ii) by striking modified taxable income and inserting taxable income each place such term appears, (B) by striking subsection (c), and (C) by redesignating subsections (d) and (e) as subsections (c) and (d), respectively. (65) Section 501(c)(9) is amended by striking section 152(f)(1) and inserting section 7706(f)(1) . (66) Section 529(e)(2)(B) is amended by striking section 152(d)(2) and inserting section 7706(d)(2) . (67) Section 529A(e)(4) is amended— (A) by striking section 152(d)(2)(B) and inserting section 7706(d)(2)(B) , and (B) by striking section 152(f)(1)(B) and inserting section 7706(f)(1)(B) . (68) Section 643(a)(2) is amended— (A) by striking (relating to deduction for personal exemptions) and inserting (relating to basic deduction) , and (B) by striking Deduction for personal exemption in the heading thereof and inserting Basic deduction . (69) Section 703(a)(2) is amended by striking subparagraph (A) and by redesignating subparagraphs (B) through (F) as subparagraphs (A) through (E), respectively. (70) Section 874 is amended by striking