000			00602nam a2200181Ia 4500
008			160601s9999 xx 000 0 und d
100			_aIronside, D J _922411
100			_aSandford, C T _913083
100			_aWillis, J R M _922412
245			_aAccessions tax
245			_ba study of the desirability and feasibility of replacing the United Kingdom estate duty by a cumulative tax on recipients of gifts and inheritances
260			_aMoorgate
260			_bInstitute for fiscal studies
260			_c1973
300			_axv, 221p.; 22cm.
650			_aDeath duties _922413
650			_aTaxation _9560
999			_c7410 _d7410