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Shares in a subsidiary corporation issued to stockholders in the parent corporation are taxable as income.
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Beale, Joseph H. (1923). "Stockholders and the
Federal Income Tax".
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Powell, Thomas Reed (1922). "Income from
Corporate Dividends".
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Pitney, joined by Taft, McKenna, Holmes, Day, Brandeis, Clarke
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List of United States
Supreme Court cases, volume 257
1198:
United States
Supreme Court cases of the Taft Court
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743:Continental Tie & Lumber Co. v. United States
735:Texas & Pacific Railway Co. v. United States
791:General American Investors Co. v. Commissioner
1167:
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262:, 257 U.S. 156 (1921), was a decision by the
8:
1203:United States taxation and revenue case law
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467:
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278:in the parent corporation were taxable as
82:
66:Learn how and when to remove this message
650:Merchants' Loan & Trust v. Smietanka
541:Stratton's Independence, Ltd. v. Howbert
29:This article includes a list of general
1034:United States v. General Dynamics Corp.
858:United States v. Safety Car Heating Co.
986:Helvering v. Independent Life Ins. Co.
80:1921 United States Supreme Court case
7:
1128:
1126:
1071:
1069:
1018:Hoover Express Co. v. United States
962:Brushaber v. Union Pacific Railroad
506:Brushaber v. Union Pacific Railroad
1083:Supreme Court of the United States
1010:Tank Truck Rentals v. Commissioner
970:Burnet v. Sanford & Brooks Co.
799:Commissioner v. Gillette Motor Co.
783:Commissioner v. Glenshaw Glass Co.
767:Helvering v. Northwest Steel Mills
251:McReynolds, joined by Van Devanter
98:Supreme Court of the United States
35:it lacks sufficient corresponding
14:
1213:United States Supreme Court stubs
1193:United States Supreme Court cases
490:United States Sixteenth Amendment
392:156 (1921) is available from:
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1073:
514:Stanton v. Baltic Mining Company
368:
91:
20:
1002:Millinery Corp. v. Commissioner
978:McLaughlin v. Alliance Ins. Co.
727:Burk-Waggoner Assoc. v. Hopkins
1208:1921 in United States case law
775:Crane-Johnson Co. v. Helvering
116:United States v. C. W. Phellis
1:
1053:Bowers v. Kerbaugh-Empire Co.
759:Helvering v. National Grocery
565:Bowers v. Kerbaugh-Empire Co.
1146:. You can help Knowledge by
1089:. You can help Knowledge by
1081:This article related to the
642:Rockefeller v. United States
602:Southern Pacific Co. v. Lowe
522:Tyee Realty Co. v. Anderson
264:United States Supreme Court
1234:
1125:
1068:
1026:Cammarano v. United States
917:United States v. Sullivan
658:Miles v. Safe Deposit Co.
168:
158:
107:Decided November 21, 1921
90:
933:Commissioner v. Sullivan
719:Edwards v. Cuba Railroad
634:United States v. Phellis
382:United States v. Phellis
375:United States v. Phellis
259:United States v. Phellis
86:United States v. Phellis
925:Rutkin v. United States
105:Argued October 11, 1921
50:more precise citations.
1142:-related article is a
941:James v. United States
890:United States v. Davis
573:Moore v. United States
274:corporation issued to
898:Commissioner v. Tufts
882:Crane v. Commissioner
751:Helvering v. Mitchell
690:Koshland v. Helvering
682:Marr v. United States
994:Helvering v. Winmill
191:Oliver W. Holmes Jr.
818:Goodrich v. Edwards
698:Helvering v. Gowran
586:corporate dividends
442:Library of Congress
215:James C. McReynolds
203:Willis Van Devanter
1045:Diminution of loss
874:Helvering v. Horst
866:Helvering v. Bruun
842:Lucas v. Alexander
711:corporate earnings
666:Cullinan v. Walker
626:Eisner v. Macomber
557:Eisner v. Macomber
335:Harvard Law Review
306:Harvard Law Review
266:, which held that
179:Associate Justices
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826:Walsh v. Brewster
618:Peabody v. Eisner
373:Works related to
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312:(1): 1–14.
48:introducing
1187:Categories
952:Deductions
451:OpenJurist
272:subsidiary
146:U.S. LEXIS
144:180; 1921
31:references
1218:Tax stubs
122:Citations
492:case law
380:Text of
286:See also
240:Majority
709:Taxable
584:Taxable
415:Findlaw
397:Cornell
355:1328647
326:1328405
248:Dissent
154:Holding
44:improve
1056:(1926)
1037:(1987)
1029:(1959)
1021:(1958)
1013:(1958)
1005:(1956)
997:(1938)
989:(1934)
981:(1932)
973:(1931)
965:(1915)
944:(1961)
936:(1958)
928:(1952)
920:(1927)
901:(1983)
893:(1962)
885:(1947)
877:(1940)
869:(1940)
861:(1936)
853:(1932)
845:(1929)
837:(1929)
829:(1921)
821:(1921)
802:(1960)
794:(1955)
786:(1955)
778:(1940)
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762:(1938)
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746:(1932)
738:(1932)
730:(1925)
722:(1925)
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621:(1918)
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605:(1918)
597:(1918)
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568:(1926)
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552:(1918)
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533:Income
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280:income
268:shares
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187:·
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142:L. Ed.
33:, but
1138:This
1085:is a
498:Scope
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351:JSTOR
322:JSTOR
270:in a
1144:stub
1087:stub
390:U.S.
148:1328
135:more
127:U.S.
125:257
1140:tax
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343:doi
314:doi
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