152 and inserting section 7706 . (36) Section 72(t)(7)(A)(iii) is amended by striking section 152(f)(1) and inserting section 7706(f)(1) . (37) Section 105(b) 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) . (38) Section 105(c)(1) is amended by striking section 152 and inserting section 7706 . (39) Section 125(e)(1)(D) is amended by striking section 152 and inserting section 7706 . (40) 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 . (41) Section 129(c)(2) is amended by striking section 152(f)(1) and inserting section 7706(f)(1) . (42) 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) . (43) Section 139D(c)(5) is amended by striking section 152 and inserting section 7706 . (44) Section 139E(c)(2) is amended by striking section 152 and inserting section 7706 . (45) Section 162(l)(1)(D) is amended by striking section 152(f)(1) and inserting section 7706(f)(1) . (46) Section 170(g)(1) is amended by striking section 152 and inserting section 7706 . (47) Section 170(g)(3) is amended by striking section 152(d)(2) and inserting section 7706(d)(2) . (48) Section 172(d) is amended by striking paragraph (3). (49) Section 213(a) is amended by striking section 152 and inserting section 7706 . (50) Section 213(d)(5) is amended by striking section 152(e) and inserting section 7706(e) . (51) Section 213(d)(11) is amended by striking section 152(d)(2) in the matter following subparagraph (B) and inserting section 7706(d)(2) . (52) 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 . (53) Section 220(d)(2)(A) is amended by striking section 152 and inserting section