; and (B) by striking any husband and wife and inserting any married couple ; (2) in section 22(e)(1)— (A) by striking husband and wife who live and inserting married couple who lives ; and (B) by striking the taxpayer and his spouse and inserting the taxpayer and the spouse of the taxpayer ; (3) in section 38(c)(6)(A), by striking husband or wife who files and inserting married individual who files ; (4) in section 42(j)(5)(C), by striking clause (i) and inserting the following new clause: (i) Married couple treated as 1 partner For purposes of subparagraph (B), individuals married to one another (and their estates) shall be treated as 1 partner. ; (5) in section 62(b)(3)— (A) in subparagraph (A)— (i) by striking husband and wife who lived apart and inserting married couple who lived apart ; and (ii) by striking the taxpayer and his spouse and inserting the taxpayer and the spouse of the taxpayer ; and (B) in subparagraph (D), by striking husband and wife and inserting married couple ; (6) in section 121— (A) in subsection (b)(2), by striking husband and wife who make and inserting married couple who makes ; and (B) in subsection (d)(1), by striking husband and wife make and inserting married couple makes ; (7) in section 165(h)(4)(B), by striking husband and wife and inserting married couple ; (8) in section 179(b)(4), by striking a husband and wife filing and inserting individuals married to one another who file ; (9) in section 213(d)(8), by striking (relating to determination of status as husband and wife) ; (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