Declarations of Trust as Effective Substitutes for Incorporation (Classic Reprint)
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| Partner: | buecher.de |
| Hersteller: | Forgotten Books (Sears, John H.) |
| Stand: | 2015-08-04 03:50:33 |
Produktbeschreibung
Excerpt from Declarations of Trust as Effective Substitutes for Incorporation 1. Introduction. 2. Comparison of Corporate Attributes and those of Trust Estates. 3. Advantages of the Trust Method over Incorporation. 4. Form of Declaration of Trust formed to hold Real Estate. 5. Form of Declaration of Trust formed to handle Personal Property. 1. Introduction. - The decision of the United States Supreme Court in the consolidated case of Eliot v. Freeman et al., and Maine Baptist Missionary Convention v. Cotting et al., 31 Sup. Ct. Rep. 360 (1911), holding that the so-called Massachusetts Trusts are not subject to the Federal excise tax on corporations, has emphasized the importance of this method of conducting business as compared with incorporation. The laws of Massachusetts do not permit of incorporation for the purpose of holding or dealing in real estate, except by special charter, and as special charters are difficult to secure, the best legal talent was soon impressed into the service of devising a means of affording the usual advantages belonging to a corporation without the authority of any legislative act. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.
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