Columbia subject headings:
Gifts--Taxation--Law and legislation--United States.
Gifts--Taxation--United States.
Inheritance and transfer tax--Law and legislation--United States.
Inheritance and transfer tax--United States.
Harvard subject headings:
Gifts--Taxation--Law and legislation--United States
Gifts--Taxation--United States
Inheritance and transfer tax--Law and legislation--United States
Inheritance and transfer tax--United States.
Princeton subject headings:
Gifts--Taxation--Law and legislation--United States.
Inheritance and transfer tax--Law and legislation--United States.