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  <titleInfo>
    <title>Estate and gift tax</title>
  </titleInfo>
  <name type="personal">
    <namePart>McCord, John H.</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">nyu</placeTerm>
    </place>
    <place>
      <placeTerm type="text">New York</placeTerm>
    </place>
    <place>
      <placeTerm type="text">Gardena, CA</placeTerm>
    </place>
    <publisher>Harcourt Brace Jovanovich Legal and Professional Publications</publisher>
    <publisher>distributed by Law Distributors</publisher>
    <dateIssued>1979</dateIssued>
    <edition>10th ed.</edition>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>xvi, ii, 223 p. 28 cm.</extent>
  </physicalDescription>
  <note type="statement of responsibility">John H. McCord.</note>
  <note>At head of title: Gilbert law summaries.</note>
  <note>Ninth ed. published in 1977 by W. A. Rutter.</note>
  <note>Includes index.</note>
  <subject authority="lcsh">
    <topic>Inheritance and transfer tax</topic>
    <topic>Law and legislation</topic>
    <geographic>United States</geographic>
    <topic>Outlines, syllabi, etc</topic>
  </subject>
  <subject authority="lcsh">
    <topic>Gifts</topic>
    <topic>Taxation</topic>
    <geographic>United States</geographic>
    <topic>Outlines, syllabi, etc</topic>
  </subject>
  <classification authority="lcc">KF 6572 .Z9 E79 1982</classification>
  <classification authority="ddc">343/.73/053</classification>
  <relatedItem>
    <titleInfo>
      <title>Estate &amp; gift tax</title>
    </titleInfo>
    <name type="personal">
      <namePart>Rutter, William A.</namePart>
      <namePart type="date">1928-</namePart>
    </name>
  </relatedItem>
  <identifier type="isbn"/>
  <identifier type="lccn">79110132 //r82</identifier>
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    <recordCreationDate encoding="marc">790622</recordCreationDate>
    <recordChangeDate encoding="iso8601">20160527200306.0</recordChangeDate>
    <recordIdentifier source="BIBL">74706</recordIdentifier>
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