; (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 ; and (B) by striking paragraph (1) of subsection (a) and inserting the following new paragraph: (1) In general A gift made by one individual to any person other than such individual’s spouse shall, for the purposes of this chapter, be considered as made one-half by the individual and one-half by such individual’s spouse, but only if at the time of the gift each spouse is a citizen or resident of the United States. This paragraph shall not apply with respect to a gift by an individual of an interest in property if such individual creates in the individual’s spouse a general power of appointment, as defined in section 2514(c), over such interest. For purposes of this section, an individual shall be considered as the spouse of another only if the individual is married to the individual’s spouse at the time of the gift and does not remarry during the remainder of the calendar year. ; (22) in section 2516— (A) by striking Where a husband and wife enter and inserting the following: (a) In general Where a married couple enters ; and (B) by adding at the end the following new subsection: (b) Spouse For purposes of this section, if the spouses referred to are divorced, wherever appropriate to the meaning of this section, the term spouse shall read former spouse . ; (23) in section 5733(d)(2), by striking husband or wife and inserting married individual ; (24) in section 6013— (A) by striking Joint returns of income tax by husband and wife in the heading and inserting Joint returns of income tax by a married couple ; (B) in subsection (a), in the matter preceding paragraph (1), by striking husband and wife and inserting married couple ; (C) in subsection (a)(1), by striking either the husband or wife and inserting either spouse ; (D) in subsection (a)(2)— (i) in the first sentence, by striking husband and wife and inserting spouses