Crocker's Notes on Common Forms

Two comprehensive tax guides in a single publication

Product Number: 2254730WCH
Publication Date: 4/29/2025
Edition: 13th Edition 2025
Copyright: © 2025 MCLE, Inc.
Add to Favorites List

Crocker's Notes on Common Forms

Two comprehensive tax guides in a single publication

Your Selection:

Defective Grantor Trusts Chapter 23 from Crocker's Notes on Common Forms $45.00; Members $40.50; New Lawyers $22.50 Free for OnlinePass subscribers.

Add to Cart

All chapters and exhibits from Crocker's Notes on Common Forms may be purchased individually. Expand the Table of Contents below to see all options.

Also Available:

Print Book Add to Cart

670 pages in 1 volume with downloadable forms $195.00; Members $175.50; New Lawyers $97.50

eBook Add to Cart

729 pages in PDF format $195.00; Members $175.50; New Lawyers $97.50 Free for OnlinePass subscribers.

eArticles

See Table of Contents below to purchase individual chapters from this book. Your purchase includes the chapter's exhibits (if any). Pricing varies by page count. Member and new lawyer pricing available. Free for OnlinePass subscribers.

eChecklists and eForms

See Table of contents below to purchase individual checklists and forms from this book. Pricing varies by exhibit type. Member and new lawyer pricing available. Free for OnlinePass subscribers.

Product Description
Product Description

Preparing Fiduciary Income, Gift, and Estate Tax Returns combines the resources of two earlier MCLE publications, Preparing Fiduciary Income Tax Returns and Preparing Estate Tax Returns . The result is an expanded and highly practical resource for the latest in fiduciary income, gift, and estate tax law. Complicated tax concepts are clarified through step-by-step explanations, frequent examples, practice notes, and complete sets of tax returns.

Recent updates:
- Update: September 2022
  Dear Subscriber:
  
  Thank you for updating your reference library with the latest edition of Preparing Fiduciary Income, Gift, and Estate Tax Returns . This third edition brings developments within your immediate reach—for fast answers to the questions that arise most frequently in your practice
  
  Highlights from this edition include
  - discussion of a case that has clarified the issue as to whether a charitable deduction under Section 642(c) for donated real estate purchased out of gross income should be based on the property's fair market value (FMV) or the trust's adjusted basis in the property. The Appeals Court also addressed the definition of "gross income". The case confirms that a Section 642(c) deduction is available if the trust is able to trace the purchase of the property to the trust's taxable income at the time of the purchase.
  - information on six concepts constituting distribution rules for complex trusts and estates and the allocation of DNI, i.e., the "tier system"; the separate share rule; the sixty-five-day rule under Section 663(b); specific bequests under Section 663(a)(1); the Section 645 election; and distributions in-kind under Section 643(e).
  - discussion of a 2020 case that addressed the determination and calculation of the Massachusetts estate tax obligation on trust property where the first spouse to die was in a jurisdiction that allowed for a trust's QTIP election and the surviving spouse moved to Massachusetts.
  - updated tax forms found in the exhibits to the chapters.
  With this latest edition, Preparing Fiduciary Income, Gift, and Estate Tax Returns remains an essential companion for Massachusetts attorneys.
  
  We at MCLE thank you for your ongoing support of this product, as we continue our efforts to bring you the latest solutions to the issues you face in your practice.
  
  Very truly yours,
  
  Maryanne G. Jensen, Esq., Director of Publications
Table of Contents

Table of Contents
expand all

Chapter 01 expand

Historical and General Notes
Buy Chapter
Sean T. Boulger, Esq., Proskauer Rose LLP
Rachel Shack, Esq.,

Chapter 02 expand

Deeds
Buy Chapter
Daniel J. Bailey, III, Esq., Pierce Atwood LLP
Clayton Brite, Esq., Verrill Dana LLP
Stuart T. Freeland, Esq.,
Henry H. Thayer, Esq.,

Chapter 03 expand

Delivery of Deeds
Buy Chapter
Kendra Kinscherf, Esq., Office of Massachusetts Attorney General
Kenneth J. Mickiewicz, Esq.,

Chapter 04 expand

Acknowledgement and Recording of Deeds
Buy Chapter
Kendra Kinscherf, Esq., Office of Massachusetts Attorney General

Chapter 05 expand

Mortgages
Buy Chapter
Peter L. Puciloski, Esq., Lazan Glover & Puciloski LLP

Chapter 06 expand

Mortgage to Secure Future Advances and Construction Loans
Buy Chapter
Edward M. Bloom, Esq.,

Chapter 07 expand

Assignment of Mortgage
Buy Chapter
Ward P. Graham, Esq., Westcor Land Title Insurance Company

Chapter 08 expand

Discharge of Mortgage
Buy Chapter
Ward P. Graham, Esq., Westcor Land Title Insurance Company

Chapter 09 expand

Partial Releases and Extensions of Mortgage
Buy Chapter
Leland B. Seabury, Esq., Seabury & Brown

Chapter 10 expand

Foreclosure of Mortgage
Buy Chapter
Francis J. Nolan, Esq., Salem Five Bank
Thomas J. Walsh, Esq.,

Chapter 11 expand

Trusts and Conveyances to Uses
Buy Chapter
Martin A. Loria, Esq., Adelson Loria & Weisman, PC

Chapter 12 expand

Deeds of Fiduciaries
Buy Chapter
Pamela R. Green, Esq., Smith Green & Holmes, LLP

Chapter 13 expand

Powers of Attorney
Buy Chapter
Samantha P. McDonald, Esq., Bowditch & Dewey LLP

Chapter 14 expand

Party Walls and Lateral Support
Buy Chapter

Chapter 15 expand

Leases and Tenancies
Buy Chapter
Stephen M. Edwards, Esq., Proskauer Rose LLP
Christopher J. Mercurio, Esq., Proskauer Rose LLP

Chapter 16 expand

Tax and Other Liens
Buy Chapter
Patricia A. Metzer, Appellate Tax Board, Commonwealth of Massachusetts

Chapter 17 expand

Attachments and Judgments
Buy Chapter
Kathleen M. Mitchell, Esq.,

Chapter 18 expand

Restrictions and Indefinite References
Buy Chapter
Beth H. Mitchell, Esq., Nutter McClennen & Fish, LLP

Chapter 19 expand

Title Insurance
Buy Chapter
Kevin T. Creedon, Esq., Fidelity National Title Insurance Company

Exhibit 19A
- ALTA Form 8.1 Endorsement Buy Form

Exhibit 19B
- ALTA Form 4.1 Endorsement Buy Form

Exhibit 19C
- ALTA Form 6 Endorsement Buy Form

Exhibit 19D
- 2021 ALTA Owner’s Policy Buy Form

Exhibit 19E
- 2021 ALTA Loan Policy Buy Form

Exhibit 19F
- 2006 ALTA Owner’s Policy Buy Form

Exhibit 19G
- 2006 ALTA Loan Policy Buy Form

Exhibit 19H
- Owner’s Affidavit Buy Form

Exhibit 19I
- Zoning Endorsement for Unimproved Land Buy Form

Exhibit 19J
- Zoning Endorsement for Improved Land Buy Form

Exhibit 19K
- ALTA 9.2 (Owner Form) Buy Form

Exhibit 19L
- ALTA 9 (Lender Form) Buy Form

Exhibit 19M
- Secondary Mortgage Market Endorsement Buy Form

Exhibit 19N
- Pending Disbursement Clause Buy Form

Exhibit 19O
- Date Down Endorsement Buy Form

Exhibit 19P
- Surveyor’s Report Buy Form

Chapter 20 expand

Easements
Buy Chapter
Brian W. Dugdale, Esq., Goulston & Storrs, PC
Phillip G. Levy, Esq., Goulston & Storrs, PC

Chapter 21 expand

Condominiums
Buy Chapter
Robert J. Galvin, Esq.,

Exhibit 21A
- Taxation of Unincorporated Homeowners Associations (Technical Information Release) Buy Form

Chapter 22 expand

Plans and Surveys
Buy Chapter
Kendra Kinscherf, Esq., Office of Massachusetts Attorney General

Exhibit 22A
- ALTA/NSPS Minimum Standard Detail Requirements Buy Form

Chapter 23 expand

Wills and Probate Proceedings
Buy Chapter
Eugene Gurvits, Esq., First American Title Insurance Company
Sheila M. Hurley, Esq.,

Exhibit 23A
- Uniform Probate Code (G.L. c. 190B) § 1-201—Definitions and Inclusions Buy Form

Chapter 24 expand

Time When Statutes Take Effect
Buy Chapter
Danielle Andrews Long, Esq., Robinson+ Cole LLP

Chapter 25 expand

Public Ways
Buy Chapter
Kendra Kinscherf, Esq., Office of Massachusetts Attorney General

Chapter 26 expand

Adverse Possession
Buy Chapter
Kendra Kinscherf, Esq., Office of Massachusetts Attorney General

Chapter 27 expand

Partition
Buy Chapter
Kendra Kinscherf, Esq., Office of Massachusetts Attorney General

Chapter 28 expand

Eminent Domain
Buy Chapter
Kendra Kinscherf, Esq., Office of Massachusetts Attorney General

Chapter 29 expand

Sealed Instruments
Buy Chapter
Margaret M. Fortuna, Esq., First American Title Insurance Company
Robert G. Soule, Esq.,

Chapter 30 expand

Tax Sales, Takings, and Titles
Buy Chapter
Kendra Kinscherf, Esq., Office of Massachusetts Attorney General

Chapter 31 expand

The Land Court
Buy Chapter
Sander A. Rikleen, Esq., Sherin and Lodgen LLP

Chapter 32 expand

Historical Review of the Rights of Husband and Wife in Each Other’s Property
Buy Chapter
Brian W. Dugdale, Esq., Goulston & Storrs, PC
Phillip G. Levy, Esq., Goulston & Storrs, PC

Chapter 33 expand

Rule Against Perpetuities
Buy Chapter
Editors & Authors

Editor(s)

Francis J. Nolan, Esq., Salem Five Bank , Salem

Author(s)

Daniel J. Bailey, III, Esq., Pierce Atwood LLP, Boston

Edward M. Bloom, Esq., Wayland

Sean T. Boulger, Esq., Proskauer Rose LLP, Boston

Clayton Brite, Esq., Verrill Dana LLP, Boston

Kevin T. Creedon, Esq., Fidelity National Title Insurance Company, Boston

Brian W. Dugdale, Esq., Goulston & Storrs, PC, Boston

Stephen M. Edwards, Esq., Proskauer Rose LLP, Boston

Margaret M. Fortuna, Esq., First American Title Insurance Company, Boston

Stuart T. Freeland, Esq., Concord

Robert J. Galvin, Esq.,

Keith E. Glidden, Esq., Verrill Dana LLP, Boston

Ward P. Graham, Esq., Westcor Land Title Insurance Company, Commonwealth of Massachusetts

Pamela R. Green, Esq., Smith Green & Holmes, LLP, Pittsfield

Eugene Gurvits, Esq., First American Title Insurance Company, Boston

Sheila M. Hurley, Esq., Easton

Kendra Kinscherf, Esq., Office of Massachusetts Attorney General, Boston

Phillip G. Levy, Esq., Goulston & Storrs, PC, Boston

Danielle Andrews Long, Esq., Robinson+ Cole LLP, Boston

Martin A. Loria, Esq., Adelson Loria & Weisman, PC, Boston

Samantha P. McDonald, Esq., Bowditch & Dewey LLP, Worcester

Christopher J. Mercurio, Esq., Proskauer Rose LLP, Boston

Patricia A. Metzer, Appellate Tax Board, Commonwealth of Massachusetts, Boston

Kenneth J. Mickiewicz, Esq., North Kingstown

Beth H. Mitchell, Esq., Nutter McClennen & Fish, LLP, Boston

Kathleen M. Mitchell, Esq.,

Francis J. Nolan, Esq., Salem Five Bank , Salem

Jaclyn S. O'Leary, Esq., Goulston & Storrs, PC, Boston

Peter L. Puciloski, Esq., Lazan Glover & Puciloski LLP, Great Barrington

Sander A. Rikleen, Esq., Sherin and Lodgen LLP, Boston

Leland B. Seabury, Esq., Seabury & Brown, East Longmeadow

Rachel Shack, Esq., Boston

Robert G. Soule, Esq.,

Henry H. Thayer, Esq.,

Thomas J. Walsh, Esq., Harmon Law Offices, PC, Newton

TOP

Crocker's Notes on Common Forms

Two comprehensive tax guides in a single publication

Crocker's Notes on Common Forms

Two comprehensive tax guides in a single publication

Your Selection:

Product Description

Recent updates:

Table of Contents

Historical and General Notes

Deeds

Delivery of Deeds

Acknowledgement and Recording of Deeds

Mortgages

Mortgage to Secure Future Advances and Construction Loans

Assignment of Mortgage

Discharge of Mortgage

Partial Releases and Extensions of Mortgage

Foreclosure of Mortgage

Trusts and Conveyances to Uses

Deeds of Fiduciaries

Powers of Attorney

Party Walls and Lateral Support

Leases and Tenancies

Tax and Other Liens

Attachments and Judgments

Restrictions and Indefinite References

Title Insurance

Exhibit 19A

Exhibit 19B

Exhibit 19C

Exhibit 19D

Exhibit 19E

Exhibit 19F

Exhibit 19G

Exhibit 19H

Exhibit 19I

Exhibit 19J

Exhibit 19K

Exhibit 19L

Exhibit 19M

Exhibit 19N

Exhibit 19O

Exhibit 19P

Easements

Condominiums

Exhibit 21A

Plans and Surveys

Exhibit 22A

Wills and Probate Proceedings

Exhibit 23A

Time When Statutes Take Effect

Public Ways

Adverse Possession

Partition

Eminent Domain

Sealed Instruments

Tax Sales, Takings, and Titles

The Land Court

Historical Review of the Rights of Husband and Wife in Each Other’s Property

Rule Against Perpetuities

Editor(s)

Author(s)