(b)(1)(B), by striking section 152 and inserting section 7706 , (C) in subsection (e)(5)— (i) by striking section 152(e) in subparagraph (A) and inserting section 7706(e) , and (ii) by striking section 152(e)(4)(A) and inserting section 7706(e)(4)(A) , and (D) in subsection (e)(6)(B), by striking section 152(f)(1) and inserting section 7706(f)(1) . (4) Section 24(a) of such Code is amended by striking for which the taxpayer is allowed a deduction under section 151 and inserting which is a dependent of the taxpayer . (5) Section 24(c) of such Code is amended— (A) in paragraph (1), by striking section 152(c) and inserting section 7706(c) , and (B) in paragraph (2), by striking section 152(b)(3) and inserting section 7706(b)(3) . (6) Section 25A(f)(1)(A)(iii) of such Code is amended by striking with respect to whom the taxpayer is allowed a deduction under section 151 . (7) Section 25A(g)(3) of such Code 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 (as defined in section 7706) of another taxpayer . (8) Section 25B(c)(2) of such Code is amended— (A) in subparagraph (A), by striking with respect to whom a deduction under section 151 is allowed to another taxpayer and inserting who is a dependent of another taxpayer , and (B) in subparagraph (B), by striking section 152(f)(2) and inserting section 7706(f)(2) . (9) Section 25E(c)(3)(C) is amended by striking with respect to whom no deduction is allowable with respect to another taxpayer under section 151 and inserting who is a dependent (as defined in section 7706) of another taxpayer . (10) Section 32(c)(1)(A)(iii) of such Code is amended by striking for whom a deduction is allowable under section 151 to and inserting of . (11) Section 32(c)(3) of such Code 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