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 The federal estate tax was repealed for 2010.
The same filing requirements apply to a deceased taxpayer that apply to any other individual taxpayer. Even if the deceased isnât subject to filing requirements, file a return to get a tax refund of any taxes that were withheld. The return is due by the filing deadline for the tax year in which the taxpayer died; tax returns for people who died in 2011 are due on or before April 17, 2012. Whose responsibility is it to file? The person in charge of the estate is responsible for making sure the tax return is filed. This could be the executor, spouse or anyone else in charge of the decedentâs property. If the taxpayer was married at the time of death, the surviving spouse may file the return for the year using the married filing joint status.