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.
See also
Further reading
- 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
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 Justia Library of Congress OpenJurist
