If you're going to go to that trouble, you should probably think about draining the water heater also (since it's a large, unheated tank of water if you turn off the gas).
Personally, I think it's a better idea to leave the gas turned on, turn the temperature control to the lowest (or 'vacation') setting, and turn off the main water valve for the house. If you're really concerned that the water heater will spring a leak, then it's probably time to replace it. In any event, 40-50 gallons of water spilling on to a basement floor isn't usually too much to worry about, unless your basement is developed and there isn't a drain near to the water heater.