with respect to such individual (or would be so entitled but for section 152(e) and inserting if such individual is not treated as a dependent of such taxpayer for such taxable year by reason of section 7706(b)(2) (determined without regard to section 7706(e)) , and (C) in subparagraph (C), by striking section 152(c)(1)(B) and inserting section 7706(c)(1)(B) . (20) Section 35(d)(1)(B) is amended by striking with respect to whom the taxpayer is entitled to a deduction under section 151(c) and inserting if the taxpayer included such person’s TIN on the return of tax for the taxable year . (21) Section 35(d)(2) is amended— (A) by striking section 152(e) and inserting section 7706(e) , and (B) by striking section 152(e)(4)(A) and inserting section 7706(e)(4)(A) . (22) Section 36B(b)(2)(A) is amended by striking section 152 and inserting section 7706 . (23) Section 36B(b)(3)(B) is amended by striking unless a deduction is allowed under section 151 for the taxable year with respect to a dependent in the flush matter at the end and inserting unless the taxpayer has a dependent for the taxable year (and the taxpayer included such dependent’s TIN on the return of tax for the taxable year) . (24) Section 36B(c)(1)(D) is amended by striking with respect to whom a deduction under section 151 is allowable to another taxpayer and inserting who is a dependent of another taxpayer . (25) Section 36B(d)(1) is amended by striking equal to 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 individuals who are dependents of the taxpayer for the taxable year . (26) Section 36B(e)(1) is amended by striking 1 or more individuals for whom a taxpayer is allowed a deduction under section 151 (relating to allowance of deduction for personal exemptions) for the taxable year (including the taxpayer or his spouse) and inserting 1 or more of the