LEADER 01633oam 2200445Ia 450 001 9910695383603321 005 20060921081619.0 035 $a(CKB)5470000002368911 035 $a(OCoLC)70889148 035 $a(EXLCZ)995470000002368911 100 $a20060814d2005 ua 0 101 0 $aeng 135 $aurmn|---||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 10$aEffects of the federal estate tax on farms and small businesses$b[electronic resource] /$fCongress of the United States, Congressional Budget Office 210 1$a[Washington, D.C.] :$cCongress of the U.S., Congressional Budget Office,$d[2005] 215 $aviii, 18 pages $cdigital, PDF file 225 1 $aA CBO paper 300 $aTitle from PDF title page (viewed on Aug. 10, 2006). 300 $a"Robert McClelland, formerly of CBO's Tax Analysis Division, wrote the paper ... "--Pref. 300 $a"July 2005." 320 $aIncludes bibliographical references. 606 $aInheritance and transfer tax$zUnited States 606 $aFamily farms$xTaxation$zUnited States 606 $aSmall business$xTaxation$zUnited States 615 0$aInheritance and transfer tax 615 0$aFamily farms$xTaxation 615 0$aSmall business$xTaxation 700 $aMcClelland$b Robert$01383520 712 02$aUnited States.$bCongressional Budget Office. 801 0$bONA 801 1$bONA 801 2$bONA 801 2$bGPO 906 $aBOOK 912 $a9910695383603321 996 $aEffects of the federal estate tax on farms and small businesses$93432081 997 $aUNINA