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13 results found for 280e.

1. Wyden Statement on HHS Recommendation to Classify Cannabis as Schedule III Controlled Substance
   08/30/2023

   and the inequitable 280E tax provision thrown in the trash can so that state legal cannabis businesses...

2. untitled

   of 2017’’. 10 (b) ALLOWANCE.—Section 280E of the Internal Rev-11 enue Code of 1986 is amended...

3. RESPONSIBLY ADDRESSING THE MARIJUANA POLICY GAP ACT

   certain tax credits as provided under the tax code. Internal Revenue Code (IRC) section 280E ...provision would create an exception to IRC section 280E to allow businesses operating in compliance...

4. Under current law, businesses may generally deduct...

   credits as provided under the tax code. Internal Revenue Code (IRC) section 280E provides...Act of 2017 creates an exception to IRC section 280E to allow businesses operating in compliance...

5. untitled

   (a) IN GENERAL.—Section 280E of the Internal Rev-5 enue Code of 1986 is amended by inserting before...

6. MARIJUANA REVENUE AND REGULATION ACT

   Revenue Code (IRC) section 280E prohibits marijuana businesses from claiming certain deductions...businesses of as high as 80 percent. IRC section 280E applies only to substances classified under...businesses from the limitations under IRC section 280E. The income from marijuana businesses would still...

7. COMMITTEE ON FINANCEUNITED STATES SENATE

   for which credit or refund is alikwable under Section 6429. Sec. 280E. Expenditure, in connection...

8. 98TH CONGRESS r REPORT2d Session HOUSE OF REPRESENTATIVES...

   to items not deductible) is amended by adding after section 280E the following new section: "SEC. 280F...to section 280E the following new item: "Sec. 280F. Limitation on investment tax credit and depreciation...

9. 97TH CONGRESS 1 SENATE REPORT2d Session No. 97-530

   section: "SEC. 280E. EXPENDITURES IN CONNECTION WITH THE ILLEGAL SALE OF DRUGS. "No deduction...: "Sec. 280E. Expenditures in connection with the illegal sale of drugs." (c) EFFECTIVE DATE.-The...

10. 97th Congress HOUSE OF REPRESENTATIVES RoR2d Session...

    . 280E. EXPENDITURES IN CONNECTION WITH THE ILLEGAL SALE OF DRUGS "No deduction or credit shall...of chapter 1 of such Code is amended by adding at the end thereof the following new item: "Sec. 280E ...

11. SUBCOMMITTEE ON TAXATION ANDDEBT MANAGEMENT

    section: 18 "SEC. 280E. CERTAIN EXPENDITURES RELATING TO PROPER. 19 TY IN AN OFFSETTING POSITION. 20...the 18 following new item: "Sec. 280E. Certain expenditures relating to property in an offset.... 280E. Certain expenditures relatil to property tu Do setting posit ted ErrcrisyT D%"L-The am-endments...

12. 2d Session HOUSE OF REPRESENTATIVES 100-998

    controlled substances (sec. 280E). The disallowance does not apply to expenses that are included...

13. 97TH CONH14 SENATE REPT. 9-49424 Session f Vol. 1

    deductions for drug dealing (sec. 391 of the bill and sec. 280E of the Code) Present Law Ordinary...