. (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), respectively. (29) Section 874 is amended by striking subsection (b) and by redesignating subsection (c) as subsection (b). (30) Section 891 is amended by striking under section 151 and . (31) Section 904(b) is amended by striking paragraph (1). (32) Section 931(b)(1) is amended by striking (other than the deduction under section 151, relating to personal exemptions) . (33) Section 933 is amended— (A) by striking (other than the deduction under section 151, relating to personal exemptions) in paragraph (1), and (B) by striking (other than the deduction for personal exemptions under section 151) in paragraph (2). (34) Section 1212(b)(2)(B)(ii) is amended to read as follows: (ii) in the case of an estate or trust, the deduction allowed for such year under section 642(b). . (35) Section 1361(c)(1)(C) is amended by striking section 152(f)(1)(C) and inserting section 7706(f)(1)(C) . (36) Section 1402(a) is amended by striking paragraph (7). (37) Section 2032A(c)(7)(D) is amended by striking section 152(f)(2) and inserting section 7706(f)(2) . (38) Section 3402(m)(1) is amended by striking other than the deductions referred to in section 151 and . (39) Section 3402(r)(2) is amended by striking the sum of— and all that follows and inserting the standard deduction in effect under section 63(c)(1)(B). . (40) Section 5000A(b)(3)(A) is amended by striking section 152 and inserting section 7706 . (41) Section 5000A(c)(4)(A) is amended by striking the number of individuals for whom the taxpayer is allowed a deduction under section 151 (relating to allowance of deduction for personal exemptions) for the taxable year and inserting the sum of 1 (2 in the case of a joint return) plus the number of the taxpayer’s dependents for the taxable year . (42) Section 6013(b)(3)(A) is