See the Internal Revenue Service Web site for a good, brief description of the federal gift tax at http://www.irs.gov/formspubs/page/0,,id%3d12906,00.html and a fill-in gift tax return (Form 709) at http://www.irs.gov/pub/irs-fill/f709.pdf.
The Legal Information Institute of the Cornell Law School maintains an overview of estate and gift tax law, including relevant sections of the Internal Revenue Code, IRS Regulations, court cases, and other links at http://wwwsecure.law.cornell.edu/topics/estate_gift_tax.html. It has the Internal Revenue Code in a hypertext and searchable format at http://www4.law.cornell.edu/uscode/26/.
Ryan and Company maintains a Web site on Unclaimed Property and Escheat Law, including information and links to unclaimed property directories and state laws, at http://www.ryanco.com/gateway/unclaim.html.
The Uniform Unclaimed Property Act (1995) is available online through the NCCUSL Archives at the University of Pennsylvania Law School at http://www.law.upenn.edu/bll/ulc/fnact99/1990s/uupa95.htm.
Media Values has a Web site on bailments that provides more information. This site
can be accessed at http://www.mediavalue.com/bailment_defined1.htm.
The store has a concierge to help customers find lodgings or a place to dine. E-commerce has also reached the Unclaimed Baggage Center, and you can now order online at http://www.unclaimedbaggage.com/.