Linoleic acid is an omega-6 fatty acid because it has a double bond six carbons away from the omega carbon. Linoleic acid plays an important role in lowering cholesterol levels. Alpha-linolenic acid is an omega-3 fatty acid because it has a double bond three carbons away from the omega carbon.
A federal estate tax return (form 706) must be filed by the executor for the estate of every U.S. citizen or resident whose gross estate, plus adjusted taxable gifts is more than $3,500,000. THE FEDERAL ESTATE TAX SAGA 2010 AND BEYOND. The federal estate tax was repealed for 2010.
Form 706 can be a long and complicated form. Although it may be costly, many trustees prefer that Form 706 be filed by professional tax preparers specializing in estate tax returns. Thankfully, the IRS requires that only high value estates must file Form 706. Generally, only estates subject to estate tax must file Form 706.