. . "United States." . . . . . . "Estate and gift tax provisions of the Economic Recovery Tax Act of 1981 complete explanation, code sections as amended, committee reports, index"@en . . . . . . . . . . . . . . "Estate and gift tax provisions of the Economic Recovery Tax Act of 1981" . "Estate and gift tax provisions of the Economic Recovery Tax Act of 1981 : complete explanation, code sections as amended, committee reports, index"@en . .