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.
Estate Deduction. While funeral expenses aren't deductible for an individual, they may be deducted on an estate return. As long as the funeral expenses are paid out of a decedent's estate, the estate representative may count the expenses as a deduction to reduce the estate's taxable income.uneral and burial expenses are deductible if paid by an estate. However, most estates aren't large enough to owe tax and can't take advantage of the deduction. Those estates that do owe tax can itemize the deduction on Schedule J of the estate tax return.