; (10) in section 219(g)(4), 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 in the second sentence and inserting married couple ; (13) in section 761(f)— (A) in paragraph (1), by striking husband and wife and inserting married couple ; and (B) in paragraph (2)(A), by striking husband and wife and inserting married couple ; (14) in section 911— (A) in subsection (b)(2), by striking subparagraph (C) and inserting the following new subparagraph: (C) Treatment of community income In applying subparagraph (A) with respect to amounts received from services performed by a married individual which are community income under community property laws applicable to such income, the aggregate amount which may be excludable from the gross income of such individual and such individual's spouse under subsection (a)(1) for any taxable year shall equal the amount which would be so excludable if such amounts did not constitute community income. ; and (B) in subsection (d)(9)(A), by striking where a husband and wife each have and inserting where both spouses have ; (15) in section 1244(b)(2), by striking a husband and wife filing a joint return for such year under section 6013 and inserting a joint return ; (16) in section 1272(a)(2)(D), by striking clause (iii) and inserting after clause (ii) the following new clause: (iii) Treatment of a married couple For purposes of this subparagraph, a married couple shall be treated as 1 person. The preceding sentence shall not apply where the spouses lived apart at all times during the taxable year in which the loan is made. ; (17) in section 1313(c)(1), by striking husband and wife and inserting spouses ; (18) in section 1361(c)(1)(A)(i), by striking a husband and wife and inserting a married couple