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 The federal estate tax was repealed for 2010.
For example, if an estate elects to have its tax year mirror the calendar year, the return would be due April 15. If an estate is not closed within the tax year, the estate must file a return each tax year that the estate has gross income in excess of $600 or a beneficiary who is a nonresident alien.he Form 1041 is used by estates and trusts to pay income tax on any income received by the estate. This is different than the estate tax return, which imposes a tax if a decedent's estate exceeds a specified value.