Royalty trusts

Journal Article · Tue Dec 01 04:00:00 EST 1981 · Oil Gas Tax Q.; (United States)

OSTI ID:5851870

Dollinger, S G; Helsley, J K

Royalty trusts have gained sudden popularity over limited partnerships because they are easier to market. A level of taxation is effectively eliminated when royalty trusts are distributed to shareholders as income-producing property. They are also an efficient way to raise funds and can be used in a liquidation sale. The mechanism for setting up simple and complex grantor trust arrangement are described, with particular attention to legal and tax implications. (DCK)

• OSTI ID: 5851870
• Journal Information: Oil Gas Tax Q.; (United States), Journal Name: Oil Gas Tax Q.; (United States) Vol. 30:2; ISSN OGTQD
• Country of Publication: United States
• Language: English

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