; (26) in section 6013— (A) in the heading, by striking husband and wife and inserting married couple ; (B) in subsection (a)— (i) in the matter preceding paragraph (1), by striking husband and wife and inserting married couple ; (ii) in paragraph (1), by striking the husband or wife and inserting spouse ; and (iii) in paragraph (2), by striking husband and wife and inserting spouses ; (C) in subsection (b)(1)— (i) by striking filed by the husband and wife and inserting filed by the married couple ; and (ii) by striking the return of the husband and wife and inserting the return of both spouses ; (D) in subsection (c), by striking the husband and wife and inserting the spouses ; and (E) in subsection (d)(1), by striking husband and wife and inserting a married couple ; (27) in the matter following section 6014(b)(4), by striking husband and wife and inserting a married couple ; (28) in section 6017, by striking husband and wife and inserting married couple ; (29) in section 6096(a), by striking husband and wife and inserting a married couple ; (30) in section 6166(b)(2)(B)— (A) in the heading of such subparagraph, by striking husband and wife and inserting a married couple ; (B) in clause (i), by striking husband and wife and inserting married couple ; and (C) in clause (ii) by striking husband and wife and inserting married couple ; (31) in section 6212(b)(2), by striking husband and wife and inserting a married couple ; (32) in section 6231(a)— (A) in paragraph (1)(B)(i), by striking a husband and wife and inserting a married couple ; and (B) in paragraph (12)— (i) by amending the heading to read as follows: (12) Spouses ; and (ii) by striking a husband and wife and inserting spouses ; (33) in section 7428(c)(2)(A), by striking husband and wife and inserting married couple