{"type": {"key": "/type/work"}, "title": "Federal estate and gift taxes", "subjects": ["Inheritance and transfer tax", "Gifts", "Taxation"], "subject_places": ["United States"], "authors": [{"type": {"key": "/type/author_role"}, "author": {"key": "/authors/OL6741315A"}}], "key": "/works/OL45906384W", "latest_revision": 1, "revision": 1, "created": {"type": "/type/datetime", "value": "2026-08-23T21:23:40.783043"}, "last_modified": {"type": "/type/datetime", "value": "2026-08-23T21:23:40.783043"}}