; (10) in section 219(g)(4), in the matter preceding subparagraph (A), by striking A husband and wife and inserting Married individuals ; (11) in section 274(b)(2)(B), by striking husband and wife and inserting married couple ; (12) in section 643(f), by striking husband and wife and inserting married couple ; (13) by striking section 682 and inserting the following new section: 682. Income of an estate or trust in case of divorce, etc (a) Inclusion in gross income of separated individual There shall be included in the gross income of an individual who is divorced or legally separated under a decree of divorce or of separate maintenance (or who is separated under a written separation agreement) the amount of the income of any trust which such individual is entitled to receive and which, except for this section, would be includible in the gross income of the spouse of such individual, and such amount shall not, despite any other provision of this subtitle, be includible in the gross income of such spouse. This subsection shall not apply to that part of any such income of the trust which the terms of the decree, written separation agreement, or trust instrument fix, in terms of an amount of money or a portion of such income, as a sum which is payable for the support of minor children of such spouse. In case such income is less than the amount specified in the decree, agreement, or instrument, for the purpose of applying the preceding sentence, such income, to the extent of such sum payable for such support, shall be considered a payment for such support. (b) Separated individual considered beneficiary For purposes of computing the taxable income of the estate or trust and the taxable income of an individual to whom subsection (a) applies, such individual shall be considered as the beneficiary specified in this part. (c) 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 .