« 5 100 Employ Catch-Up On Taxes In These Days » : historique des versions

10 juin 2026

• actudiff 14:3410 juin 2026 à 14:34 Agueda57K8402015 discussion contributions 3 140 octets +3 140 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 Corp. v. C.I.R., 227 F.2d 16, 19-20 (3rd Cir. 1960).) All the taxes are commonly referred to as "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 turned out to be a straightforward limitation... »