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(ページの作成:「<br>[https://surya.sistercityproject.org/ sistercityproject.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 Organization. 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 person or property as such. (Steward Machine Co. v. Davis, 301 U.S. 548, 581…」)
 
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2026年5月15日 (金) 01:52時点における版

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