Drafting a patent application is not as easy as many think. Indeed, drafting a patent application is quite difficult. Once you have obtained years of patent experience it is easy enough to look at ...
The Internal Revenue Service has recently released a draft of instructions for Form 706 concerning estates of decedents who died after Dec. 31, 2015. These draft instructions include reminders on ...
The new Part 6 of the draft Form 706 states that a decedent with a surviving spouse elects portability of the DSUE amount, if any, by completing and timely filing the Form 706. No further action is ...