Declaring Bankruptcy When Are Obligated To Repay Irs Tax Arrears: Revision history

6 March 2025

• curprev 09:0309:03, 6 March 2025 VeronicaE17 talk contribs 2,900 bytes +2,900 Created page with "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 Denver. v. C.I.R., 227 F.2d 16, 19-20 (3rd Cir. 1960).) All the taxes are typically called "indirect taxes," as these tax an event, rather than particular 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 th..."