; and (33) in section 7872(f), by striking paragraph (7) and inserting the following new paragraph: (7) Married couple treated as 1 person A married couple shall be treated as 1 person. . (b) Conforming amendments (1) The table of sections for subchapter B of chapter 12 of the Internal Revenue Code of 1986 is amended by striking the item relating to section 2513 and inserting the following new item: Sec. 2513. Gift by spouse to third party. . (2) The table of sections for subpart B of part II of subchapter A of chapter 61 of such Code is amended by striking the item relating to section 6013 and inserting the following new item: Sec. 6013. Joint returns of income tax by a married couple. . 3. Rules relating to the gender of spouses, etc (a) In general The following provisions of the Internal Revenue Code of 1986 are each amended by striking his spouse each place it appears and inserting the individual’s spouse : (1) Subsections (a)(1) and (d) of section 1. (2) Section 2(b)(2)(A). (3) Subsections (d)(1)(B) and (e)(3) of section 21. (4) Section 36(c)(5). (5) Section 71(b)(1)(C). (6) Section 179(d)(2)(A). (7) Section 318(a)(1)(A)(i). (8) Section 408(d)(6). (9) Section 469(i)(5)(B)(ii). (10) Section 507(d)(2)(B)(iii). (11) Clauses (ii) and (iii) of section 613A(c)(8)(D). (12) Section 672(e)(2). (13) Section 704(e)(2). (14) Subparagraphs (A) and (B)(ii) of section 911(c)(3). (15) Section 1235(c)(2). (16) Section 1400C(e)(2)(A)(i). (17) Section 1563(e)(5). (18) Section 3121(b)(3)(B). (19) Section 4946(d). (20) Section 4975(e)(6). (21) Subparagraphs (A)(iv) and (B) of section 6012(a)(1). (22) Section 7703(a). (b) Conforming amendments (1) The following provisions of the Internal Revenue Code of 1986 are each amended by striking his spouse each place it appears and inserting the taxpayer’s spouse : (A) Section 2(a)(2)(B). (B) Subparagraphs (B) and (C) of section 2(b)(2). (C) Paragraphs (2) and (6) of section 21(e). (D) Section 36B(e)(1). (E) Section 63(e)(3)(B). (F) Section 86(c)(1)(C)(ii). (G) Section 105(c)(1). (H)