I could tax you could tax he could tax we could tax you could tax they could tax
V-ing form
I could be taxing you could be taxing he could be taxing we could be taxing you could be taxing they could be taxing
Perfect
I could have taxed you could have taxed he could have taxed we could have taxed you could have taxed they could have taxed
V-ing perfect
I could have been taxing you could have been taxing he could have been taxing we could have been taxing you could have been taxing they could have been taxing
Negation
Simple form
I couldn't tax you couldn't tax he couldn't tax we couldn't tax you couldn't tax they couldn't tax
V-ing form
I couldn't be taxing you couldn't be taxing he couldn't be taxing we couldn't be taxing you couldn't be taxing they couldn't be taxing
Perfect
I couldn't have taxed you couldn't have taxed he couldn't have taxed we couldn't have taxed you couldn't have taxed they couldn't have taxed
V-ing perfect
I couldn't have been taxing you couldn't have been taxing he couldn't have been taxing we couldn't have been taxing you couldn't have been taxing they couldn't have been taxing
Interrogative form
Simple form
could I tax? could you tax? could he tax? could we tax? could you tax? could they tax?
V-ing form
could I be taxing? could you be taxing? could he be taxing? could we be taxing? could you be taxing? could they be taxing?
Perfect
could I have taxed? could you have taxed? could he have taxed? could we have taxed? could you have taxed? could they have taxed?
V-ing perfect
could I have been taxing? could you have been taxing? could he have been taxing? could we have been taxing? could you have been taxing? could they have been taxing?
Interro-negative form
Simple form
couldn't I tax? couldn't you tax? couldn't he tax? couldn't we tax? couldn't you tax? couldn't they tax?
V-ing form
couldn't I be taxing? couldn't you be taxing? couldn't he be taxing? couldn't we be taxing? couldn't you be taxing? couldn't they be taxing?
Perfect
couldn't I have taxed? couldn't you have taxed? couldn't he have taxed? couldn't we have taxed? couldn't you have taxed? couldn't they have taxed?
V-ing perfect
couldn't I have been taxing? couldn't you have been taxing? couldn't he have been taxing? couldn't we have been taxing? couldn't you have been taxing? couldn't they have been taxing?