Wednesday, November 6, 2019
Kat Allen (Wykowski Law, San Francisco), Federal Taxation of Cannabis, Parts I - III:
- Part I: The Tax Law's War on Drugs, 164 Tax Notes 855 (Aug. 5, 2019): "In the first of a three-part series on the
taxation of cannabis, Allen provides a framework for debate regarding the tax code’s treatment of illegal activities or payments.
- Part II: Timing Is Everything, 164 Tax Notes 1041 (Aug. 12, 2019): "In this second installment of a three-part series, Allen examines the code’s timing rules for state-regulated cannabis businesses."
- Part III: The Green Rush, 164 Tax Notes 1229 (Aug. 19, 2019): "In this final installment of a three-part series, Allen examines the opportunities that cannabis "cultivators may find in the code’s timing rules.