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12 results found for 280e.

  1. 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...

  2. 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...

  3. . 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 ...

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

  5. 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...

  6. 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...

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

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

  9. 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...

  10. 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...

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

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