Federal Taxation of Cannabis, Part I: The Tax Law's War on Drugs

Tax Notes Federal, 2019

4 Pages Posted: 5 Nov 2019

Date Written: August 5, 2019

Abstract

In the first of a three-part series on the taxation of cannabis, Allen provides a framework for debate regarding the tax code’s treatment of illegal activities or payments.

Keywords: Cannabis, 280E, Opioids, Taxation, Tax

JEL Classification: K34

Suggested Citation

Allen, Kat, Federal Taxation of Cannabis, Part I: The Tax Law's War on Drugs (August 5, 2019). Tax Notes Federal, 2019, Available at SSRN: https://ssrn.com/abstract=3470940

Kat Allen (Contact Author)

Wykowski Law ( email )

San Francisco
United States

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