000 00337 a2200109 4500
001 ART_11758
005 20260410161900.0
008 260409a
245 1 0 _aEqualization of true gift and estate tax rates
100 1 _aAdams, James D.
773 0 _tJournal of public economics
_g- Vol. 9, NÂș 1 (feb. 1978)
_wREV11485
999 _c25804
_d25804