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As sovereign nations, tribes can generally make their own rules for their business ventures and members on tribal lands, with state law potentially applicable only in sharply limited circumstances. Generally speaking, tribes regulate and operate their businesses free from state regulation.
Commissioner, no cannabis company has ever won an IRC §280E case. Commissioner , which expressly found InternalRevenueCode §280E constitutional. To the Commissioner that makes it a giant drug trafficker, unentitled to the usual deductions that legitimate businesses can claim…”. IRS and the U.S. 1.471-3(b).
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