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.