History In The Federal Income Tax: Revision history

20 September 2024

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16 September 2024

• curprev 00:3300:33, 16 September 2024‎ BerthaT41058 talk contribs‎ 3,452 bytes +3,452‎ Created page with "[https://apsideformacion.org/sensa138-20/ apsideformacion.org]<br><br>The courts have generally held that direct taxes are restricted 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 taxes are typically called "indirect taxes," basically because they tax an event, rather than somebody or property per se. (Steward Machine Co. v. Davis, 301 U.S. 548, 581-..."