00337    a2200109   4500001001000000005001700010008004100027245005100068100002000119773007100139999001700210ART_1175820260410161900.0260409a                                 10aEqualization of true gift and estate tax rates1 aAdams, James D.0 tJournal of public economicsg- Vol. 9, Nº 1 (feb. 1978)wREV11485  c25804d25804