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 7706(e)) , and (C) in subparagraph (C), by striking section 152(c)(1)(B) and inserting section 7706(c)(1)(B) . (19) 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 . (20) 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) . (21) Section 36B(b)(2)(A) is amended by striking section 152 and inserting section 7706 . (22) Section 36B(b)(3)(B) is amended— (A) in clause (ii)(I)(aa), by striking who is not allowed a deduction under section 151 for the taxable year with respect to a dependent and inserting who does not have any dependents for the taxable year , and (B) in the flush matter at the end, by striking unless a deduction is allowed under section 151 for the taxable year with respect to a dependent 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) . (23) 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 . (24) Section 36B(d)(1) is amended by striking equal to the number of individuals for whom the taxpayer is allowed a deduction under section