; (30) in section 6231(a)— (A) in paragraph (1)(B)(i), by striking husband and wife (and their estates) and inserting individuals married to one another (and their estates) ; and (B) by striking paragraph (12) and inserting the following new paragraph: (12) Spouses Except to the extent otherwise provided in regulations, spouses who have a joint interest in a partnership shall be treated as 1 person. ; (31) in section 7428(c)(2)(A), by striking husband and wife and inserting married couple ; (32) in section 7701(a)— (A) by striking paragraph (17); and (B) in paragraph (38), by striking husband and wife and inserting married couple