Section 6166(b)(2)(B) provides:
(2) Rules for applying paragraph (1)
For purposes of paragraph (1)-
. . . . . . . .
(B) Certain interests held by husband and wife
Stock or a partnership interest which-
(i) is community property of a husband and wife (or the income from which is community income) under the applicable community property law of a State, or
(ii) is held by a husband and wife as joint tenants, tenants by the entirety, or tenants in common,
shall be treated as owned by one shareholder or one partner, as the case may be.