Don't Panic If Tax Department Raids You
25.00 €
Published date: 01/31/2025
- Location: 80205, West Hill, Quebec, United States
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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 commonly referred to as "indirect taxes," because they tax an event, rather than particular or property as such. (Steward Machine Co. v. Davis, 301 U.S. 548, 581-582 (1937).) What turned out to be a straightforward limitation on the power of the legislature based on the topic of the tax proved inexact and unclear when applied to an income tax, that arguably viewed either as a direct or an indirect tax.
In addition, Merck, another pharmaceutical company, agreed invest the IRS $2.3 billion o settle allegations of bokep. It purportedly shifted profits offshore.
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