Talk:Direct tax

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If a company incporated in USA, it pays the commission to a person who is not a US resident. 1. Whether the person needs to pay US individual income tax or not ?? 2. Whether the commission can be deducted as expenses in order to calculate the tax profit for corporation income tax ??

[edit] Sixteenth Amendment to the United States Constitution

I reverted edit by BobHurt on 12 May 2006. The effect of the Sixteenth Amendment has been covered copiously in the article on that topic and in the article on Brushaber v. Union Pacific Railroad. Yours, Famspear 17:42, 12 May 2006 (UTC)

The section defining direct tax in the constitutional sense could use some clarification. "by reason of its ownership" is not clear.Loophole64 09:47, 14 February 2007 (UTC)