United States v. Phellis
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Background
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1921 United States Supreme Court case
United States v. Phellis, 257 U.S. 156 (1921), was a decision by the United States Supreme Court , which held that shares in a subsidiary corporation issued to stockholders in the parent corporation were taxable as income .
Further reading
[(https://en.wikipedia.org/w/index.php?title=United_States_v._Phellis&action=edit§ion=1 "Edit section: Further reading")
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- Beale, Joseph H. (1923). "Stockholders and the Federal Income Tax". Harvard Law Review. 37 (1): 1–14. doi :10.2307/1328405 . JSTOR 1328405 .
- Powell, Thomas Reed (1922). "Income from Corporate Dividends". Harvard Law Review. 35 (4): 363–392. doi :10.2307/1328647 . JSTOR 1328647 .
External links
[(https://en.wikipedia.org/w/index.php?title=United_States_v._Phellis&action=edit§ion=2 "Edit section: External links")
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- Works related to United States v. Phellis at Wikisource
- Text of United States v. Phellis, 257 U.S. 156 (1921) is available from: Cornell CourtListener Findlaw Google Scholar Internet Archive (docket files) Justia Library of Congress OpenJurist
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