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| 999 |
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| 003 | ES-MaIEF | ||
| 005 | 20200824121806.0 | ||
| 007 | ta | ||
| 008 | 200824t2020 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
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| 041 | _aeng | ||
| 100 | 1 |
_914570 _aKahn, Douglas A. |
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| 245 | 0 |
_aMedical marijuana, taxation, and Internal Revenue Code Section 280E _c Douglas A. Kahn and Howard Bromberg |
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| 260 | _c2020 | ||
| 500 | _aResumen. | ||
| 504 | _aBibliografía. | ||
| 520 | _aCongress enacted § 280E of the Internal Revenue Code in 1982 to punish businesses engaged in illegal drug trafficking, including marijuana. Section 280E denies all credits and deductions, including ordinary business expenses, from gross income of businesses illegally trafficking in a Schedule I or II controlled substance. This provision violates the principle that the tax code should foster a consistent treatment of income, regardless of source; and that the income tax is ill-used for punitive measures. Now that marijuana has been legalized in some form in at least 46 states for therapeutic purposes, this federal tax penalty transgresses principles of federalism. Recent scientific studies that have established the medical effectiveness of marijuana for certain conditions, further demonstrates that § 280E serves little legitimate purpose. | ||
| 650 | 4 |
_933421 _aIMPUESTOS |
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| 650 | 4 |
_942925 _aESTUPEFACIENTES |
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| 650 | 4 |
_947378 _aINGRESOS FISCALES |
|
| 650 | 4 |
_947736 _aESTADOS UNIDOS |
|
| 700 | 1 |
_968169 _aBromberg, Howard |
|
| 773 | 0 |
_9162565 _oOP 233/2020/2 _tNational Tax Journal _w(IEF)86491 _x 0028-0283 _gv. 73, n. 2, June 2020, p. 593-616 |
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| 942 | _cART | ||