A bill becomes law if signed by the President or if not signed within 10 days and Congress is in session. If Congress adjourns before the 10 days and the President has not signed the bill then it does not become law (Pocket Veto.)
Amounts paid. or reasonably expected to be paid during estate administration are deductible on Form 706; or, executor can elect to. claim some administration expenses on Form 1041 when paid. On Form 1041, expense is subject to 2% adjusted gross.
The amounts deductible from a decedent 's gross estate as â administration expenses â of the first category ( see paragraphs ( a ) and ( c ) of Â§ 20.2053-1 ) are limited to such expenses as are actually and necessarily , incurred in the administration of the decedent 's estate ; that is , in the collection of assets , payment of debts , and ...