<documents><document order_code="RL30600" release_date="2007-01-26" date_added="2007-03-05"><title>Estate and Gift Taxes: Economic Issues</title><abstract_url>http://opencrs.com/document/RL30600/2007-01-26/</abstract_url><locations><location url="http://www.nationalaglawcenter.org/assets/crs/RL30600.pdf" /></locations><legislation><bill id="H.R.5970" congress="110"/><bill id="S.2007" congress="110"/></legislation></document></documents>