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 The federal estate tax was repealed for 2010.
Income of the estate is taxed to either the estate or the beneficiary, but not to both. Nonresident alien beneficiary. As a resident or domestic fiduciary, in addition to filing Form 1041, you may have to file the income tax return (Form 1040NR) and pay the tax for a nonresident alien beneficiary.