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 The federal estate tax was repealed for 2010.
How to file. If you file a separate return, you generally report only your own income, exemptions, credits, and deductions. You can claim an exemption for your spouse only if your spouse had no gross income, is not filing a return, and was not the dependent of another person.