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Puff, Puff, Tax: Internal Revenue Code Section 280E Penalizes State-Sanctioned Marijuana Companies and Undermines the Ability-To-Pay Principle
This Comment argues that Internal Revenue Code § 280E unfairly penalizes state-licensed marijuana businesses by denying ordinary business deductions and taxing them on amounts that may exceed their actual profits. Examining the history of § 280E and recent challenges by marijuana dispensaries, the C
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