ESTATE AND GIFT TAXES 991 Tax Lawyer, Vol. 54, No. 4 ESTATE AND GIFT TAXES SUBMITTED BY THE COMMITTEE ON ESTATE AND GIFT TAXES: DERRY W. SWANGER, COMMITTEE CHAIR; JORDAN L. KLINGSBERG AND A. CHRISTOPHER SEGA, SUBCOMMITTEE CO-CHAIRS ON IMPORTANT DEVELOPMENTS* Legislation The Death Tax Elimination Act of 2000, H.R. 8, 106th Cong. (2000), as reported by the Conference Committee, was approved on June 9, 2000 by the House (279-136) and on July 14, 2000 by the Senate (59-39), and was vetoed on August...