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 The federal estate tax was repealed for 2010.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 Estateâs Tax Year. The estateâs tax year begins on the date on which the deceased person died. You, as executor, can file the estateâs first income tax return (which may well be its last) at any time up to 12 months after the death. The tax period must end on the last day of a month.If you file in any month except December, the estate has whatâs called a fiscal tax year instead of a calendar tax year.he executor of the estate is responsible for filing a Form 1041 for the estate. The return is filed under the name and taxpayer identification number (TIN) of the estate. On it, youâll report estate income, gains, and losses, and will claim deductions for the estate.