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.)
Losses incurred from casualties and thefts during the administration of the estate can be deducted only if they have not been claimed on the federal estate tax return (Form 706). The personal representative must file a statement with the estate's income tax return waiving the deduction for estate tax purposes.
If the IRS requires the decedent's estate to file an estate tax return, the estate's representative may be able to include funeral expenses as a deduction. As of 2013, only estates with gross values over $5 million must file a federal estate tax return.ccording to Internal Revenue Service guidelines, funeral expenses are not deductible on any individual tax return, including the decedent's final return.