http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
Description and analysis of present law and proposals relating to federal estate and gift taxation
scheduled for a public hearing before the Subcommittee on Taxation and IRS Oversight of the Senate Committee on Finance on March 15, 2001
prepared by the staff of the Joint Committee on Taxation.
Title from title screen (viewed on Aug. 26, 2004).
Mode of access: Internet from the JCT web site. Address as of 8/26/04: http://www.house.gov/jct/x-14-01.pdf; current access available via PURL.