ESTATE TAX

Internal Revenue Bulletin 2005-16 · 2026-10-03 edition · updated 2026-10-04 · United States

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.

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▸Contents — Internal Revenue Bulletin 2005-16

Internal Revenue Bulletin 2005-16

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