Why Consumption Be The Tax Preparer: Revision history

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29 August 2026

  • curprev 16:0416:04, 29 August 2026AlexC1582892527 talk contribs 2,926 bytes +2,926 Created page with "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 Corp. v. C.I.R., 227 F.2d 16, 19-20 (3rd Cir. 1960).) All taxes are typically called "indirect taxes," because they tax an event, rather than human being or property as such. (Steward Machine Co. v. Davis, 301 U.S. 548, 581-582 (1937).) What seemed to be a straightforward limitation on the power of the le..."