Subsection (a) shall not apply for any taxable year for which an election under subsection (g) or (h) of section 6013 (relating to election to treat nonresident alien individual as resident of the United States) is in effect.
The term “community income” means income which, under applicable community property laws, is treated as community income.
The term “community property laws” means the community property laws of a State, a foreign country, or a possession of the United States.