Half-Baked Tax Law: Limitations to the Public Policy Doctrine

Tax Notes

3 Pages Posted: 5 Nov 2019

Date Written: April 29, 2019

Abstract

In this article, Allen explains why section 280E continues to be a tax bomb for state-legal cannabis businesses. She argues that as the industry expands, limitations in the statute will become increasingly crucial until legislative changes are made.

Keywords: tax, taxation, cannabis, 280E, depreciation, amortization

JEL Classification: K34

Suggested Citation

Allen, Kat, Half-Baked Tax Law: Limitations to the Public Policy Doctrine (April 29, 2019). Tax Notes, Available at SSRN: https://ssrn.com/abstract=3470942

Kat Allen (Contact Author)

Wykowski Law ( email )

San Francisco
United States

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