Bulletin No. 2005-16 April 18, 2005

nerships and their partners to comply with sections 743(e) and 6031(f).

Rev. Proc. 2005–21, page 899. This procedure provides general rules and specifications from the Service for paper and computer-generated substitutes of the extensively revised January 2005 versions of Form 941, Employer’s Quarterly Federal Tax Return, and Schedule B (Form 941), Report of Tax Liability for Semiweekly Schedule Depos- itors . Rev. Proc. 2005–21 will be reproduced as Publication 4436, General Rules and Specifications for Substitute Form 941 and Schedule B (Form 941) .

Rev. Proc. 2005–24, page 909. This procedure provides a safe harbor procedure under which the Service will disregard a spousal right of election for purposes of determining whether the CRAT or CRUT meets the requirements of section 664(d)(1)(B) or (d)(2)(B) of the Code continuously since its creation if the spouse irrevocably waives the right of election in the manner prescribed.