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100   $a20110203d2010      ua             0
101 0 $aeng
135   $aurbn|||||||||
181   $ctxt$2rdacontent
182   $cc$2rdamedia
183   $acr$2rdacarrier
200 14$aThe impact of the estate tax on capital gains realizations$b[electronic resource] $eevidence from the Taxpayer Relief Act of 1997 /$fAthiphat Muthitacharoen
210  1$aWashington, D.C. :$cCongressional Budget Office,$d[2010]
215   $a1 online resource (39 pages) $cdigital, PDF file
225 1 $aWorking paper series ;$v2010-08
300   $aTitle from title screen (viewed on Feb. 2, 2011).
320   $aIncludes bibliographical references (pages 31-32).
517   $aImpact of the estate tax on capital gains realizations 
606   $aInheritance and transfer tax
606   $aCapital gains
606   $aCapital gains tax
615  0$aInheritance and transfer tax.
615  0$aCapital gains.
615  0$aCapital gains tax.
700   $aMuthitacharoen$b Athiphat$01389228
712 02$aUnited States.$bCongressional Budget Office.
801  0$bGPO
801  1$bGPO
906   $aBOOK
912   $a9910699737203321
996   $aThe impact of the estate tax on capital gains realizations$93440508
997   $aUNINA