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(Page créée avec « <br>The courts have generally held that direct taxes are [https://www.paramuspost.com/search.php?query=restricted&type=all&mode=search&results=25 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, [https://mopsw.nic.in/sagarvidyakosh/index.php?title=Tax_Attorneys_-_Consider_Some_Of_The_Occasions_The_Very_First_Thing_One lanciao] 19-20 (3rd Cir. 1960).) Various ot... »)
 
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