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(Page créée avec « The courts have generally held that direct taxes are limited to taxes on people (variously called capitation, poll tax or head tax) and property. (Penn Mutual Indemnity Company. v. C.I.R., 227 F.2d 16, 19-20 (3rd Cir. 1960).) All the other taxes are typically called "indirect taxes," basically tax an event, rather than person or property per se. ([https://www.youtube.com/results?search_query=Steward%20Machine Steward Machine] Co. v. Davis, 301 U.S. 548, 581-582 (... »)
 
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Version du 31 octobre 2024 à 02:52

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