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Wednesday, April 18, 2018

Columbia Journal Of Tax Law Publishes New Tax Matters: Tax Treatment Of A Marijuana Business

Columbia Journal of Tax Law LogoThe Columbia Journal of Tax Law has published a new issue of its Tax Matters feature, with short pieces by tax practitioners responding to a specific cutting-edge tax law issue posed by a tax academic.
Douglas A. Kahn (Michigan), The Tax Treatment of a Marijuana Business, 8 Colum. J. Tax L. Tax Matters 23 (2017):

https://taxprof.typepad.com/taxprof_blog/2018/04/columbia-journal-of-tax-law-publishes-new-tax-matters-the-tax-treatment-of-a-marijuana-business.html

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Comments

“[T]he authors see no reason to find advertising of purportedly legal businesses objectionable.”
But with commercial free speech protecting advertising of temptation goods, taxation may be the only defense parents (and their allies) can find.
https://www.brookings.edu/blog/fixgov/2015/12/18/how-bob-dole-got-america-addicted-to-marijuana-taxes/

Posted by: Pat Oglesby | Apr 18, 2018 11:27:44 AM

Cannabis consumer lobby NORML "support[s[ the continuation of non-tax-deductibility of marijuana business advertising expenses" both to avoid a red flag for legalization opponents and to tilt against well-funded Big Businesses. https://newrevenue.org/2017/02/16/5139/

Posted by: Pat Oglesby | Apr 20, 2018 6:43:14 AM