and (C) by striking section 152(e) and inserting section 7706(e) . (40) Section 105(c)(1) is amended by striking section 152 and inserting section 7706 . (41) Section 125(e)(1)(D) is amended by striking section 152 and inserting section 7706 . (42) Section 129(c)(1) is amended to read as follows: (1) who is a dependent of such employee or of such employee’s spouse, or . (43) Section 129(c)(2) is amended by striking section 152(f)(1) and inserting section 7706(f)(1) . (44) 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) . (45) Section 139D(c)(5) is amended by striking section 152 and inserting section 7706 . (46) Section 139E(c)(2) is amended by striking section 152 and inserting section 7706 . (47) Section 162(l)(1)(D) is amended by striking section 152(f)(1) and inserting section 7706(f)(1) . (48) Section 170(g)(1) is amended by striking section 152 and inserting section 7706 . (49) Section 170(g)(3) is amended by striking section 152(d)(2) and inserting section 7706(d)(2) . (50) Section 172(d) is amended by striking paragraph (3). (51) Section 213(a) is amended by striking section 152 and inserting section 7706 . (52) Section 213(d)(5) is amended by striking section 152(e) and inserting section 7706(e) . (53) Section 213(d)(11) is amended by striking section 152(d)(2) in the matter following subparagraph (B) and inserting section 7706(d)(2) . (54) 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 . (55) Section 220(d)(2)(A) is amended by striking section 152 and inserting section 7706 . (56) Section 221(d)(4) is amended by striking section 152 and 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