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Created page with "The courts have generally held that [https://www.biggerpockets.com/search?utf8=%E2%9C%93&term=direct%20taxes direct taxes] are [https://www.tumblr.com/search/restricted restricted] 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).) Any other taxes are known as "indirect taxes," because they tax an event, rather than an individual or property as such. (Steward Ma..."
 
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Revision as of 22:21, 28 July 2026

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