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. v. C.I.R., 227 F.2d 16, 19-20 (3rd

When one looks at total revenues for the United States, the biggest revenue is for Personal Tax. If you want to resolve a fiscal crisis the area the one the States currently finds itself in,

The IRS has set many tax deductions and benefits in their place for tax payers. Unfortunately, some taxpayers who earn a advanced level of income can see these benefits phased out as their income ascends.