as amended by section 121, is amended— (A) by striking , section 68(b)(2) or section 151(d)(4) in subparagraph (A) and inserting or section 68(b)(2) , and (B) by striking (other than with respect to section 151(d)(4)(A)) in subparagraph (B). (2) Section 1(g)(5)(A) is amended by striking section 152(e) and inserting section 7706(e) . (3) Section 2(a)(1)(B) is amended— (A) by striking section 152 and inserting section 7706 , and (B) by striking with respect to whom the taxpayer is entitled to a deduction for the taxable year under section 151 and inserting whose TIN is included on the taxpayer’s return of tax for the taxable year . (4) Section 2(b)(1)(A)(i) is amended— (A) in the matter preceding subclause (I)— (i) by striking section 152(c) and inserting section 7706(c) , and (ii) by striking section 152(e) and inserting section 7706(e) , and (B) in subclause (II), by striking section 152(b)(2) or 152(b)(3) and inserting section 7706(b)(2) or 7706(b)(3) . (5) Section 2(b)(1)(A)(ii) is amended by striking if the taxpayer is entitled to a deduction for the taxable year for such person under section 151 and inserting if the taxpayer included such person’s TIN on the return of tax for the taxable year . (6) Section 2(b)(1)(B) is amended by striking if the taxpayer is entitled to a deduction for the taxable year for such father or mother under section 151 and inserting if such father or mother is a dependent of the taxpayer and the taxpayer included such father or mother’s TIN on the return of tax for the taxable year . (7) Section 2(b)(3)(B) is amended— (A) by striking section 152(d)(2) in clause (i) and inserting section 7706(d)(2) , and (B) by striking section 152(d) in clause (ii) and inserting section 7706(d) . (8) Section 21(b)(1)(A) is amended by striking section 152(a)(1) and inserting section 7706(a)(1) . (9) Section 21(b)(1)(B) is amended by striking section 152 and inserting section 7706 . (10) Section 21(e)(5)(A) is amended by striking section 152(e) and inserting section 7706(e) . (11) Section 21(e)(5) is