by striking (other than the deduction under section 151, relating to personal exemptions) . (36) Section 933 of such Code is amended— (A) by striking (other than the deduction under section 151, relating to personal exemptions) in paragraph (1), and (B) by striking (other than the deduction for personal exemptions under section 151) in paragraph (2). (37) Section 1212(b)(2)(B)(ii) of such Code is amended to read as follows: (ii) in the case of an estate or trust, the deduction allowed for such year under section 642(b). . (38) Section 1361(c)(1)(C) of such Code is amended by striking section 152(f)(1)(C) and inserting section 7706(f)(1)(C) . (39) Section 1402(a) of such Code is amended by striking paragraph (7). (40) Section 2032A(c)(7)(D) of such Code is amended by striking section 152(f)(2) and inserting section 7706(f)(2) . (41) Section 3402(m)(1) of such Code is amended by striking other than the deductions referred to in section 151 and . (42) Section 3402(r)(2) of such Code is amended by striking the sum of— and all that follows and inserting the standard deduction in effect under section 63(c)(1)(B). . (43) Section 5000A(b)(3)(A) of such Code is amended by striking section 152 and inserting section 7706 . (44) Section 5000A(c)(4)(A) of such Code is amended by striking 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 the taxpayer’s dependents for the taxable year . (45) Section 6013(b)(3)(A) of such Code is amended— (A) by striking had less than the exemption amount of gross income in clause (ii) and inserting had no gross income , (B) by striking had gross income of the exemption amount or more in clause (iii) and inserting had any gross income , and (C) by striking the flush language following clause (iii). (46) Section 6103(l)(21)(A)(iii) of such Code is amended to read as follows: (iii) the number of the