TIN on the return of tax for the taxable year . (6) 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) . (7) Section 21(b)(1)(A) is amended by striking section 152(a)(1) and inserting section 7706(a)(1) . (8) Section 21(b)(1)(B) is amended by striking section 152 and inserting section 7706 . (9) Section 21(e)(5)(A) is amended by striking section 152(e) and inserting section 7706(e) . (10) 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) . (11) 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 . (12) Section 21(e)(6)(B) is amended by striking section 152(f)(1) and inserting section 7706(f)(1) . (13) Section 25A(f)(1)(A)(iii) is amended by striking with respect to whom the taxpayer is allowed a deduction under section 151 . (14) 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 . (15) 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 . (16) Section 25B(c)(2)(B) is amended by striking section 152(f)(2) and inserting section 7706(f)(2) . (17) 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 . (18) 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