(F) in the heading of section 119(a), by 
striking ‘‘, HIS SPOUSE, AND HIS DEPEND-
ENTS’’ and inserting ‘‘AND THE EMPLOYEE’S 
SPOUSE AND DEPENDENTS’’; 
(G) in section 119(a), by striking ‘‘him, his 
spouse, or any of his dependents by or on be-
half of his employer’’ and inserting ‘‘the em-
ployee or the employee’s spouse or dependents 
by or on behalf of the employer of the em-
ployee’’; 
(H) in section 119(a)(2), by striking ‘‘his’’ 
both places it appears and inserting ‘‘the em-
ployee’s’’; 
(I) in section 119(d)(3)(B), by striking 
‘‘his spouse, and any of his dependents’’ and in-
serting ‘‘the employee’s spouse, and any of the 
employee’s dependents’’; 
(J) in section 129(b)(2), by striking ‘‘him-
self’’ and inserting ‘‘the spouse’s self’’; 
(K) in section 170(b)(1)(F)(iii)— 
(i) by striking ‘‘his spouse’’ and in-
serting ‘‘the spouse of such donor’’; and 
(ii) by striking ‘‘his death or after the 
death of his surviving spouse if she’’ and 
inserting ‘‘the death of the donor or after 
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the death of the donor’s surviving spouse if 
such surviving spouse’’; 
(L) in section 213(c)(1)— 
(i) by striking ‘‘his estate’’ and insert-
ing ‘‘the estate of the taxpayer’’; and 
(ii) by striking ‘‘his death’’ and insert-
ing ‘‘the death of the taxpayer’’; 
(M) in section 213(d)(7), by striking ‘‘he’’ 
and inserting ‘‘the taxpayer’’; 
(N) in section 217(g)— 
(i) by striking ‘‘, his spouse, or his de-
pendents’’ in paragraph (2) and inserting 
‘‘or the spouse or dependents of such mem-
ber’’; 
(ii) by striking ‘‘his dependents’’ in 
paragraph (3) and inserting ‘‘dependents’’; 
and 
(iii) by striking ‘‘his spouse’’ each 
place it appears in paragraph (3) and in-
serting ‘‘the member’s spouse’’; 
(O) in section 217(i)(3)(A), by striking 
‘‘his’’; 
(P) in section 267(c), by striking ‘‘his’’ 
each place it appears and inserting ‘‘the individ-
ual’s’’; 
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(Q) in section 318(a)(1)(A)(ii), by striking 
‘‘his’’ and inserting ‘‘the individual’s’’; 
(R) in section 402(l)(4)(D), by striking ‘‘, 
his spouse, and dependents’’ and inserting ‘‘and 
the spouse and dependents of such officer’’; 
(S) in section 415(l)(2)(B), by striking ‘‘, 
his spouse, or his dependents’’ and inserting 
‘‘or the participant’s spouse or dependents’’; 
(T) in section 420(f)(6)(A), by striking 
‘‘his covered spouse and dependents’’ each place 
it appears and inserting ‘‘the covered spouse 
and dependents of such retiree’’; 
(U) in section 424(d)(1), by striking ‘‘his’’ 
and inserting ‘‘the individual’s’’; 
(V) in section 544(a)(2), by striking ‘‘his’’ 
each place it appears and inserting ‘‘the individ-
ual’s’’; 
(W) in section 911(c)(3), by striking 
‘‘him’’ each place it appears in subparagraphs 
(A) and (B)(ii) and inserting ‘‘the individual’’; 
(X) in section 1015(d)(3), by striking ‘‘his 
spouse’’ and inserting ‘‘the donor’s spouse’’; 
(Y) in section 1563(e)— 
(i) by striking ‘‘his children’’ both 
places it appears in paragraphs (5)(D) and 
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(6)(A) and inserting ‘‘the individual’s chil-
dren’’; and 
(ii) by striking ‘‘his parents’’ both 
places it appears in subparagraphs (A) and 
(B) of paragraph (6) and inserting ‘‘the 
individual’s parents’’; 
(Z) in section 1563(f)(2)(B), by striking 
‘‘him’’ and inserting ‘‘the individual’’; 
(AA) in section 2012(c), by striking ‘‘his 
spouse’’ and inserting ‘‘the decedent’s spouse’’; 
(BB) in section 2032A(e)(10), by striking 
‘‘his surviving spouse’’ and inserting ‘‘the dece-
dent’s surviving spouse’’; 
(CC) in section 2035(b)— 
(i) by striking ‘‘his estate’’ and insert-
ing ‘‘the decedent’s estate’’; and 
(ii) by striking ‘‘his spouse’’ and in-
serting ‘‘the decedent’s spouse’’; 
(DD) in subsections (a) and (b)(5) of sec-
tion 2056, by striking ‘‘his’’; 
(EE) in section 2523(b)— 
(i) by striking ‘‘(or his heirs or as-
signs) or such person (or his heirs or as-
signs)’’ in paragraph (1) and inserting 
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