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U.S. Statutory Trusts Information Page

Here is a starting point, other than the company's websites and sec.gov filings, for U.S. Royalty Trust info. TJ

U.S. Royalty Trust

http://en.wikipedia.org/wiki/Royalty_trust

Mineral Royalty Trust Transactions: The Use of the Grantor Trust to Avoid Corporate Income Tax; Gelinas, A.J. Alex 
http://heinonline.org/HOL/LandingPage?collection=journals&handle=hein.journals/taxlr37&div=14&id=&page=

Delaware Statutory Trusts Manual
http://www.lexisnexis.com/store/catalog/booktemplate/productdetail.jsp?pageName=relatedProducts&prodId=prod12690326
 
"Delaware's law on statutory trusts recently became the model for the entire country to follow. Practitioners and investors increasingly use the unique features of the this newest form of entity for tax deferral, asset protection and other advantages. Edited by Charles J. Durante and Brian M. Gottesman, this manual guides attorneys through each step of the process from formation to dissolution, and includes detailed tax analysis."