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• 04:14, 18 July 2026 JamalNewcomer3 talk contribs created page How Software Program Offshore Tax Evasion - A 3 Step Test (Created page with "[https://pub-3570d7eb1bc04937bdcce6b5d45f9a44.r2.dev/index.html cibai]<br><br>[https://pub-3570d7eb1bc04937bdcce6b5d45f9a44.r2.dev/index.html r2.dev]<br><br>The courts have generally held that direct taxes are [https://en.wiktionary.org/wiki/restricted restricted] 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 other taxes are commonly referred to as "i...")