; (3) in section 38(c)(6)(A), by striking husband or wife and inserting spouse ; (4) in section 42(j)(5)(C)— (A) in the heading of clause (i), by striking Husband and wife and inserting Married couple ; and (B) in clause (i), by striking a husband and wife and inserting a married couple ; (5) in section 62(b)(3)(A), by striking husband and wife and inserting married couple ; (6) in section 121— (A) in subsection (b)(2), by striking husband and wife and inserting married couple ; and (B) in subsection (d)(1), by striking husband and wife make and inserting married couple makes ; (7) in section 165(h)(4)(B), by striking husband and wife and inserting married couple ; (8) in section 179(b)(4), by striking husband and wife and inserting married couple ; (9) in section 213(d)(8), by striking husband and wife and inserting a married couple ; (10) in section 219(g)(4), by striking A husband and wife and inserting Spouses ; (11) in section 274(b)(2)(B), by striking husband and wife and inserting married couple ; (12) in the matter following section 643(f)(2), by striking husband and wife and inserting married couple ; (13) in section 682— (A) in subsection (a)— (i) in the heading, by striking wife and inserting recipient ; (ii) by striking gross income of a wife and inserting gross income of an individual ; (iii) by striking separated from her husband and inserting separated from his or her spouse ; (iv) by striking such wife is entitled to receive and inserting such person is entitled to receive ; (v) by striking gross income of her husband and inserting gross income of his or her spouse ; (vi) by striking gross income of such husband and inserting gross income of such spouse ; and (vii) by striking minor children of such husband and inserting minor children of such spouse ; and (B) in subsection (b)— (i) in the heading, by striking Wife and inserting Recipient ; (ii) by striking a wife to whom subsection (a) applies and inserting an individual who receives income from a trust to which subsection (a) applies