A bill becomes law if signed by the President or if not signed within 10 days and Congress is in session. If Congress adjourns before the 10 days and the President has not signed the bill then it does not become law (Pocket Veto.)
Amounts paid. or reasonably expected to be paid during estate administration are deductible on Form 706; or, executor can elect to. claim some administration expenses on Form 1041 when paid. On Form 1041, expense is subject to 2% adjusted gross.
If you qualify for the deduction, you can deduct all direct expenses and part of your indirect expenses. You can deduct both your direct and indirect expenses regarding your home office. Direct expenses are costs that apply only to your home office.You can deduct these costs in full against your business income. Some examples include the cost of a business telephone line and the cost of painting your home office.ven if you don't qualify for the home office deduction and are unable to deduct home-related expenses (e.g., homeowners insurance), you can still take a deduction for your regular business expenses, such as the purchase of file cabinets, business equipment, and supplies.