Don't Understate Income On Tax Returns
197.00 $
Published date: 2026/07/17
- Location: 8000, Digapahandi, West Bengal, India
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 Corp. v. C.I.R., 227 F.2d 16, 19-20 (3rd Cir. 1960).) All the taxes are commonly referred to as "indirect taxes," basically tax an event, rather than a person or property as such. (Steward Machine Co. v. Davis, 301 U.S. 548, 581-582 (1937).) What was basically a straightforward limitation on the power of the legislature based on the main topic of the tax proved inexact and unclear when applied to an income tax, which could be arguably viewed either as a direct or an indirect tax.
Tax compliance. While avoiding tax payments is illegal, lowering taxable income is not.
Tax compliance. While avoiding tax payments is illegal, lowering taxable income is not.
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