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- 00:21, 24 July 2026 MathewFranco59 talk contribs created page How So As To Avoid Offshore Tax Evasion - A 3 Step Test (Created page with "[https://www.acceleratorinfo.com/see-all.html acceleratorinfo.com]<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 Denver colorado. v. C.I.R., 227 F.2d 16, 19-20 (3rd Cir. 1960).) All the other taxes are commonly referred to as "indirect taxes," basically tax an event, rather than particular or property per se. (Steward Machine Co. v. Davis,...")