Taxation and Legal Issues
Open access
Abstract
Abstract
This Comment argues that Internal Revenue Code § 280E unfairly penalizes state-licensed marijuana businesses by denying ordinary business deductions and taxing them on amounts that may exceed their actual profits. Examining the history of § 280E and recent challenges by marijuana dispensaries, the Comment contends that the provision undermines the ability-to-pay principle and threatens the viability of legitimate cannabis businesses operating under state law. It concludes that Congress should amend or repeal § 280E as applied to state-sanctioned marijuana companies.[This abstract was written by Microsoft Copilot, a generative artificial intelligence.]
Direct answer
What can I do from this paper page?
Use this page to scan "Puff, Puff, Tax: Internal Revenue Code Section 280E Penalizes State-Sanctioned Marijuana Companies and Undermines the Ability-To-Pay Principle" quickly: start with the summary and abstract, then check the authors, source, topics, and related papers. From here, open Scollr to follow Taxation and Legal Issues research, save the paper, or map adjacent work.
Research areas
Follow related topics
Citation
BibTeX
@article{Thomas2026Puff,
title = {Puff, Puff, Tax: Internal Revenue Code Section 280E Penalizes State-Sanctioned Marijuana Companies and Undermines the Ability-To-Pay Principle},
author = {Joseph E. Thomas},
year = {2026},
doi = {10.31219/osf.io/ha468_v1},
url = {https://doi.org/10.31219/osf.io/ha468_v1}
}FAQ
Using this paper in a discovery workflow
How do I find related work for this paper?
Use the related papers and topic links on this page as starting points. In Scollr, you can also open the paper and build a literature map around its references, citing papers, and related work.
How can I keep up with new Taxation and Legal Issues research papers?
Follow Taxation and Legal Issues research in Scollr. New papers from the topic flow into a personalized feed, and you can save useful studies to revisit later.
Can I cite this paper from this page?
This page includes a static BibTeX block for Puff, Puff, Tax: Internal Revenue Code Section 280E Penalizes State-Sanctioned Marijuana Companies and Undermines the Ability-To-Pay Principle. Always verify the DOI, source, and publication details against the publisher record before submitting a manuscript.
Follow this research in Scollr
Follow the topics and authors behind this paper, save useful studies, and build a literature map when you are ready to go deeper.
Get the app