Section Newsletters

Articles From Charles G. Brown

IRS announces new estate and gift tax requirements By Charles G. Brown Agricultural Law, December 2015 An explanation of the recent changes you need to be aware of.
Chair’s corner By Charles G. Brown Trusts and Estates, June 2013 A message from Section Chair Charles Brown, whose term concludes at the end of this month. 
Chair’s corner By Charles G. Brown Trusts and Estates, September 2012 A message from Section Chair Charles Brown.
Illinois Residential Real Property Transfer on Death Instrument Act awaits governor’s signature By Charles G. Brown Trusts and Estates, July 2011 An overview of the Illinois Residential Real Property Transfer on Death Instrument Act, written by the author of the bill.
REV. RUL. 2006-34 defines when real estate ownership constitutes closely held business for Section 6166 purposes By Charles G. Brown Trusts and Estates, November 2006 In recent Revenue Ruling 2006-34, 2006-26 I.R.B 1171, the Service provides clarification as to when the ownership of real estate constitutes a closely held business for purposes of the installment payment of estate taxes under Section 6166 of the Internal Revenue Code, as amended.

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