; (14) in section 761(f)— (A) in paragraph (1), by striking husband and wife and inserting married couple ; and (B) in paragraph (2)(A), by striking husband and wife and inserting married couple ; (15) in section 911— (A) in subsection (b)(2), by striking subparagraph (C) and inserting the following new subparagraph: (C) Treatment of community income In applying subparagraph (A) with respect to amounts received from services performed by a married individual which are community income under community property laws applicable to such income, the aggregate amount which may be excludable from the gross income of such individual and such individual’s spouse under subsection (a)(1) for any taxable year shall equal the amount which would be so excludable if such amounts did not constitute community income. ; and (B) in subsection (d)(9)(A), by striking where a husband and wife each have and inserting where both spouses have ; (16) in section 1244(b)(2), by striking a husband and wife filing ; (17) in section 1272(a)(2)(E), by striking clause (iii) and inserting the following new clause: (iii) Treatment of a married couple For purposes of this subparagraph, a married couple shall be treated as 1 person. The preceding sentence shall not apply where the spouses lived apart at all times during the taxable year in which the loan is made. ; (18) in section 1313(c)(1), by striking husband and wife and inserting an individual and the individual’s spouse ; (19) in section 1361(c)(1)(A)(i), by striking a husband and wife and inserting individuals married to one another ; (20) in section 2040(b), by striking Certain joint interests of a husband and wife in the heading and inserting Certain joint interests of a married couple ; (21) in section 2513— (A) by striking Gift by husband or wife to third party in the heading and inserting Gift by spouse to third party