of such Code is amended by striking section 152(d)(2) and inserting section 7706(d)(2) . (47) Section 220(b)(6) of such Code is amended by striking with respect to whom a deduction under section 151 is allowable to and inserting who is a dependent of . (48) Section 220(d)(2)(A) of such Code is amended by striking section 152 and inserting section 7706 . (49) Section 221(c) of such Code is amended by striking a deduction under section 151 with respect to such individual is allowed to and inserting such individual is a dependent of . (50) Section 221(d)(4) of such Code is amended by striking section 152 and inserting section 7706 . (51) Section 223(b)(6) of such Code is amended by striking with respect to whom a deduction under section 151 is allowable to and inserting who is a dependent of . (52) Section 223(d)(2)(A) of such Code is amended by striking section 152 and inserting section 7706 . (53) Section 401(h) of such Code is amended by striking section 152(f)(1) in the last sentence and inserting section 7706(f)(1) . (54) Section 402(l)(4)(D) of such Code is amended by striking section 152 and inserting section 7706 . (55) Section 409A(a)(2)(B)(ii)(I) of such Code is amended by striking section 152(a) and inserting section 7706(a) . (56) Section 443 is amended by striking subsection (c). (57) Section 501(c)(9) of such Code is amended by striking section 152(f)(1) and inserting section 7706(f)(1) . (58) Section 529(c)(9)(C)(iii) of such Code is amended by striking section 152(d)(2)(B) and inserting section 7706(d)(2)(B) . (59) Section 529(e)(2)(B) of such Code is amended by striking section 152(d)(2) and inserting section 7706(d)(2) . (60) Section 529A(e)(4) of such Code 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) . (61) Section 703(a)(2) of such Code is amended by striking subparagraph (A) and by redesignating subparagraphs (B) through (F) as subparagraphs (A) through (E), respectively. (62)