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.
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.