<documents><document order_code="RL30600" release_date="2005-01-03" date_added="2005-06-23"><title>Estate and Gift Taxes: Economic Issues</title><abstract_url>http://opencrs.com/document/RL30600/2005-01-03/</abstract_url><locations><location url="http://digital.library.unt.edu/govdocs/crs//data/2005/upl-meta-crs-6312/RL30600_2005Jan03.pdf" /></locations><legislation><bill id="S.47" congress="109"/></legislation></document></documents>