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 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 unless such individual is a dependent (as defined in section 7706) of such taxpayer for such taxable year (or would be a dependent bu for section 7706(e) , and (C) in subparagraph (C), by striking section 152(c)(1)(B) and inserting section 7706(c)(1)(B) . (12) Section 35(d)(1) of such Code is amended by striking with respect to whom the taxpayer is entitled to a deduction under section 151(c) . (13) Section 35(d)(2) of such Code 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) . (14) Section 35(g)(4) of such Code is amended by striking with respect to whom a deduction under section 151 is allowable to and inserting is a dependent (as defined in section 7706) of . (15) Section 35(g)(10)(C)(ii) of such Code is amended by striking the taxpayer to whom the deduction under section 151 is allowable and inserting the taxpayer of whom such individual is a dependent of . (16) Section 36(d)(3) of such Code is amended by striking a deduction under section 151 with respect to such taxpayer is allowable to another taxpayer for such taxable year and inserting such taxpayer is a dependent of another taxpayer for such taxable year . (17) Section 36B(b)(2)(A) of such Code is amended by striking section 152 and inserting section 7706 . (18) Section 36B(b)(3)(B) of such Code is amended— (A) 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) by striking unless