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) Section 135(d)(3). (I) Section 151(b). (J) Subsections (a) and (d)(7) of section 213. (K) Section 1233(e)(2)(C). (L) Section 1239(b)(2). (M) Section 6504(2). (2) The following provisions of the Internal Revenue Code of 1986 are each amended by striking his spouse each place it appears and inserting the employee's spouse : (A) Section 132(m)(1). (B) Section 401(h)(6). (C) Subparagraphs (B), (D), and (E)(i) of section 3402(f)(1). (D) Section 3402(l)(3). (3) The following provisions of the Internal Revenue Code of 1986 are each amended by striking his taxable year each place it appears and inserting the individual's taxable year : (A) Section 2(b)(1). (B) Section 7703(a)(1). (4) The following provisions of the Internal Revenue Code of 1986 are each amended by striking his taxable year each place it appears and inserting the taxpayer's taxable year : (A) Subparagraphs (B) and (C) of section 2(b)(2) (as amended by paragraph (1)(B)). (B) Section 63(f)(1)(A). (5) The following provisions of the Internal Revenue Code of 1986 are each amended by striking his home and inserting the individual's home : (A) Section 2(b)(1)(A). (B) Section 21(e)(4)(A)(i). (C) Section 7703(b)(1). (6) The Internal Revenue Code of 1986, as amended by this section, is amended— (A) in section 2(a)(1)(A), by striking his two taxable years and inserting the taxpayer's two taxable years