inserting section 7706(d)(2) , and (B) by striking section 152(d)(2)(H) in subparagraph (C) thereof and inserting section 7706(d)(2)(H) . (25) Section 56(b)(1)(D) of such Code is amended by striking , the deduction for personal exemptions under section 151, . (26) Section 63(b) of such Code is amended by striking paragraph (2) and by redesignating paragraphs (3) and (4) as paragraphs (2) and (3), respectively. (27) Section 63(c)(5) is amended by striking with respect to whom a deduction under section 151 is allowable to and inserting who is a dependent of . (28) Subparagraph (B) of section 63(f)(1) of such Code is amended to read as follows: (B) for the spouse of the taxpayer if— (i) the spouse has attained age 65 before the close of the taxable year, and (ii) a joint return is not made by the taxpayer and his spouse, and the spouse, for the calendar year in which the taxable year of the taxpayer begins, has no gross income and is not the dependent of another taxpayer. . (29) Subparagraph (B) of section 63(f)(2) of such Code is amended to read as follows: (B) for the spouse of the taxpayer if— (i) the spouse is blind as of the close of the taxable year, and (ii) a joint return is not made by the taxpayer and his spouse, and the spouse, for the calendar year in which the taxable year of the taxpayer begins, has no gross income and is not the dependent of another taxpayer. . (30) Section 72(t)(2)(D)(i)(III) of such Code is amended by striking section 152 and inserting section 7706 . (31) Section 72(t)(7)(A)(iii) of such Code is amended by striking section 152(f)(1) and inserting section 7706(f)(1) . (32) Section 105(b) of such Code is amended— (A) by striking as defined in section 152 and inserting as defined in section 7706 , (B) by striking section 152(f)(1) and inserting section 7706(f)(1) , and (C) by striking section 152(e) and inserting section 7706(e) . (33) Section 105(c)(1) of such Code is amended by striking section 152 and inserting section 7706 . (34) Section 125(e)(1)(D) of such Code is amended by