<documents><document order_code="RL30600" release_date="2005-04-21" date_added="2006-11-29"><title>Estate and Gift Taxes: Economic Issues</title><abstract_url>http://opencrs.com/document/RL30600/2005-04-21/</abstract_url><locations><location url="http://assets.opencrs.com/rpts/RL30600_20050421.pdf" /></locations><legislation><bill id="H.R.8" congress="109"/><bill id="S.420" congress="109"/></legislation></document></documents>