Sears, John H. Trust Estates as Business Companies. Second Edition. Originally published: Kansas City, Mo.: Vernon Law Book Company, 1921. xx, 782 pp. Reprinted 1998, 2019 by The Lawbook Exchange, Ltd. ISBN-13: 9781886363410; ISBN-10: 1886363412. Hardcover. New. $41.95 * This treatise introduced the concept of "trust estates as business companies." It provides a trenchant practical description of the law of trusts and historical perspectives into the origin of the modern "Massachusetts Business Trust," arguably the only common-law method of business organization available with limited liability for the organizers. It also treats income taxation, in a way that is relevant today, "Common Law Companies," "Business Trusts," "Voluntary Associations" and relevant Massachusetts and Oklahoma statutes. The second edition is a significant update to the original 1912 edition, which was considered a pioneering work in the field. John H. Sears (1881-1929) is the author of Declarations of Trust as Effective Substitutes for Incorporation (1911), A Treatise on Trust Company Law (1917), Minimizing Taxes (1922) and The New Place of the Stockholder (1929).
Book number 20973