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    • IRC Section 280E Will No Longer Apply if Marijuana Is Rescheduled | JD Supra

      JD Supra· 7 days ago

      ...NPRM recognizes, this action would have a significant economic impact on a substantial number of businesses – specifically, medical and recreational marijuana dispensaries – because Internal Revenue Code (IRC) Section 280E “bars businesses from claiming tax deductions for otherwise allowable ...