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 striking section 152 and inserting section 7706 . (35) Section 129(c) of such Code is amended— (A) by striking with respect to whom, for such taxable year, a deduction is allowable under section 151(c) (relating to personal exemptions for dependents) to in paragraph (1) and inserting who is a dependent of , and (B) by striking section 152(f)(1) in paragraph (2) and inserting section 7706(f)(1) . (36) Section 132(h)(2)(B) of such Code 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) . (37) Section 135(c)(2)(A)(iii) is amended by striking with respect to whom the taxpayer is allowed a deduction under section 151 . (38) Section 139D(c)(5) of such Code is amended by striking section 152 and inserting section 7706 . (39) Section 139E(c)(2) of such Code is amended by striking section 152 and inserting section 7706 . (40) Section 162(l)(1)(D) of such Code is amended by striking section 152(f)(1) and inserting section 7706(f)(1) . (41) Section 170(g)(1) of such Code is amended by striking section 152 and inserting section 7706 . (42) Section 170(g)(3) of such Code is amended by striking section 152(d)(2) and inserting section 7706(d)(2) . (43) Section 172(d) of such Code is amended by striking paragraph (3). (44) Section 213(a) of such Code is amended by striking section 152 and inserting section 7706 . (45) Section 213(d)(5) of such Code is amended by striking section 152(e) and inserting section 7706(e) . (46) Section 213(e)(11) 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