Greenway – Article: Income Taxes and the Cannabis Business: The Impact of §280E
Cannabis Law Report
MARCH 21, 2020
1981-623) that had allowed deductions incurred in carrying on the production, distribution, and sale of controlled substances. The production or sale of marijuana is still illegal under U.S. and some of the indirect costs associated with maintaining inventory and storing the cannabis products. In 1982, Congress enacted Sec.
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