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Vol. 66, Issue 2, 2021June 30, 2021 EDT

Puff, Puff, Tax: Internal Revenue Code Section 280E Penalizes State-Sanctioned Marijuana Companies and Undermines the Ability-to-Pay Principle

Joseph Thomas,
ability to pay business tax business section 280e internal revenue code tax code marijuana law marijuana
Photo by Ryan Lange on Unsplash
Villanova Law Review
Joseph Thomas, Puff, Puff, Tax: Internal Revenue Code Section 280E Penalizes State-Sanctioned Marijuana Companies and Undermines the Ability-to-Pay Principle, 66 Villanova Law Review 451 (2021).
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