@inbook{NBERc10848,
 Crossref = "NBERpote00-2",
 title = "Inter Vivos Transfers or Bequests? Estate Taxes and the Timing of Parental Giving",
 author = "Kathleen McGarry",
 BookTitle = "Tax Policy and the Economy, Volume 14",
 Publisher = "MIT Press",
 pages = "93-122",
 year = "2000",
 month = "January",
 URL = "http://www.nber.org/chapters/c10848",
}
@book{NBERpote00-2,
 title = "Tax Policy and the Economy, Volume 14",
 author = "James M. Poterba",
 institution = "National Bureau of Economic Research",
 type = "Book",
 publisher = "MIT Press",
 year = "2000",
 URL = "http://www.nber.org/books/pote00-2",
}