; (H) in subsection (d)(1), by striking status as husband and wife and inserting the marital status with respect to each other ; (I) in subsection (d)(2), by striking his spouse and inserting the spouse of the individual ; (J) in subsection (f)(2)(B), by striking such individual, his spouse, and his estate shall be determined as if he were alive and inserting such individual, as well as of the spouse and estate of the individual, shall be determined as if the individual were alive ; and (K) in subsection (f)(3)— (i) in subparagraph (A), by striking for which he is entitled and inserting for which such member is entitled ; and (ii) in subparagraph (B), by striking for which he is entitled and inserting for which such employee is entitled ; (25) in section 6014(b), by striking husband and wife and inserting a married couple ; (26) in section 6017, by striking husband and wife and inserting married couple ; (27) in section 6096(a), by striking of husband and wife having and inserting reporting ; (28) in section 6166(b)(2), by striking subparagraph (B) and inserting the following new subparagraph: (B) Certain interests held by married couple Stock or a partnership interest which— (i) is community property of a married couple (or the income from which is community income) under the applicable community property law of a State, or (ii) is held by a married couple as joint tenants, tenants by the entirety, or tenants in common, shall be treated as owned by 1 shareholder or 1 partner, as the case may be. ; (29) in section 6212(b)(2)— (A) by striking return filed by husband and wife and inserting return ; and (B) by striking his last known address and inserting the last known address of such spouse ; (30) in section 6231(a)— (A) in paragraph (1)(B)(i), by striking husband and wife (and their estates) and inserting individuals married to one another (and their estates)