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.
Appraisal fees paid to determine the value of assets for estate and GST tax returns and for purposes of making distributions from a trust or estate are not subject to the 2% floor. Appraisal fees incurred for other purposes, such as gift tax returns, are subject to the 2% floor. Litigation expenses incurred in defending the existence, validity, or administration of a trust or an estate are administration expenses that are not subject to the 2% floor. Costs of litigation falling outside that scope are subject to the 2% floor.