<documents><document order_code="RL30600" release_date="2000-12-12" date_added="2005-05-18"><title>Estate and Gift Taxes: Economic Issues</title><abstract_url>http://opencrs.com/document/RL30600/2000-12-12/</abstract_url><locations><location url="http://www.NCSEonline.org/NLE/CRS/OpenCRS.cfm?NLEid=16711" /></locations><legislation></legislation></document></documents>