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 amended by striking section 152(e)(4)(A) in the matter following subparagraph (B) and inserting section 7706(e)(4)(A) . (12) Section 21(e)(6)(A) is amended to read as follows: (A) who is a dependent of either the taxpayer or the taxpayer’s spouse for the taxable year, or . (13) Section 21(e)(6)(B) is amended by striking section 152(f)(1) and inserting section 7706(f)(1) . (14) Section 25A(f)(1)(A)(iii) is amended by striking with respect to whom the taxpayer is allowed a deduction under section 151 . (15) Section 25A(g)(3) is amended by striking If a deduction under section 151 with respect to an individual is allowed to another taxpayer and inserting If an individual is a dependent of another taxpayer . (16) Section 25B(c)(2)(A) is amended by striking any individual with respect to whom a deduction under section 151 is allowed to another taxpayer and inserting any individual who is a dependent of another taxpayer . (17) Section 25B(c)(2)(B) is amended by striking section 152(f)(2) and inserting section 7706(f)(2) . (18) Section 32(c)(1)(A)(ii)(III) is amended by striking a dependent for whom a deduction is allowable under section 151 to another taxpayer and inserting a dependent of another taxpayer . (19) Section 32(c)(3) is amended— (A) in subparagraph (A)— (i) by striking section 152(c) and inserting section 7706(c) , and (ii) by striking section 152(e) and inserting section 7706(e) , (B) in subparagraph (B), by striking unless the taxpayer is entitled to a deduction under section 151 for such taxable year 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