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.)
Losses incurred from casualties and thefts during the administration of the estate can be deducted only if they have not been claimed on the federal estate tax return (Form 706). The personal representative must file a statement with the estate's income tax return waiving the deduction for estate tax purposes.
The deduction is not available to nonresidents. Taxpayers must retain all expense receipts as proof of the amounts paid. The deduction is limited to $5,000 per dependent. For 2009 and 2010, The deduction is for 50 percent of the costs paid per dependent, limited to $5,000. If a dependent's expenses exceed $10,000, the deduction is limited to $5,000. If one dependent's expenses are $8,000 and the second dependent's expenses are $12,000âthe total deduction allowed is $4,000 for the first dependent and $5,000 for the second dependent for a total deduction of $9,000.