Apportionment of income between spouses requires equal division of non-salary income under community property; salaries taxed to earner. Where spouses are governed by the community of property regime, income of the husband and wife under each head of income, other than salaries, shall be apportioned equally between them and the apportioned income included separately in each spouse's total income; income under the head 'Salaries' shall be included in the total income of the spouse who actually earned it.