%0 Generic %T Uniform death tax credit act (August 1, 1961). %U https://ezaccess.libraries.psu.edu/login?url=https://www.heinonline.org/HOL/Page?handle=hein.nccusl/nccpub00346&id=1&size=2&collection=nccusl&index=nccusl/nccusldtxcd