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Tax Planning - Why Doing It Now Is Crucial: Revision history

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16 August 2026

5 August 2026

  • curprev 00:2800:28, 5 August 2026 LelaHerndon8 talk contribs 3,328 bytes +3,328 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 Co. v. C.I.R., 227 F.2d 16, 19-20 (3rd Cir. 1960).) All the taxes are typically called "indirect taxes," basically tax an event, rather than an individual or property by itself. (Steward Machine Co. v. Davis, 301 U.S. 548, 581-582 (1937).) What turned out to be a straightforward limitation on the power of..."
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