
Internet
Cannabis Taxation: Federal and State Tax Guidebook addresses both federal and state tax guidance on the taxation of marijuana, cannabis, or related products. The publication provides an overview of federal taxation policies related to cannabis, specifically Code Sec. 280E, the interplay between Code Sec. 280E and other code sections, and any legal issues therein related. The bulk of the publication is a state-by-state survey of how marijuana or cannabis is taxed and how manufacturers, distributors and retailers of cannabis are taxed differently.
Product Line | Wolters Kluwer Legal & Regulatory U.S. |
---|---|
SKU | 000000000010064169 |
Federal Taxation of Cannabis
Introduction
Taxation Of Income From Illegal Activities
Deductions Disallowed Under IRC §280E
UNICAP Rules
Pre-1987 IRC §471 Rules
Recent IRS Guidance
Separate Businesses
Method of Accounting
Medical Expense Deductions
State Taxation of Cannabis - Includes a list of each state in alphabetical order
Client Letter