TY - BOOK AU - Gale, William G (ed) AU - Slemrod, Joel (ed) AU - Hines, James R (ed) TI - Rethinking estate and gift taxation SN - 0-8157-0069-5 U1 - 343.73053/GAL PY - 2001/// CY - Washington PB - Brookings Institution Pr KW - Tax planning-United States KW - Gifts-Taxation-United States KW - Inheritance and transfer tax-United States KW - Gifts-Taxation-Law and legislation-United States KW - Inheritance and transfer tax-Law and legislation-United States KW - Law ER -