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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 paybusiness taxbusinesssection 280einternal revenue codetax codemarijuana lawmarijuana
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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