§1308

13 cases·2 followed·11 cited—15% support

Statute Text — 26 U.S.C. §1308

Statute text not available for this section.

13 Citing Cases

Northern California Small Business Assistants Inc., Petitioner · 2019

1308.11(d)(23) (2019). Consistent with this designation, we have held that the limitations imposed by section 280E are applicable to the ever-increasing number of marijuana businesses operating legally under State law. Olive v. Commissioner, 139 T.C. 19, 38 (2012), , 792 F.3d 1146 (9th Cir. 2015); CHAMP, 128 T.C. at 182-183. III. Petitioner's

Ajibola O. Ibidunni, Petitioner · 2016

1.179-1(e)(2), Income Tax Regs.; see also sec.

Canna Care, Inc., a California not-for-profit Corporation, Petitioner · 2015

It provides that [n]o deduction * * * shall be allowed for any amount paid or incurred during the taxable year in carrying on any trade or business ifsuch trade or business (or the activities which comprise such trade or business) consists oftrafficking in controlled substances (within the meaning ofschedule I and

Berkery v. Commissioner 91 T.C. 179 · 1988

Alpenglow Botanicals, LLC v. United States 894 F.3d 1187 · Cir.

Florida Commissioner of Agriculture v. Attorney General of the United States · Cir.

Langston v. Dallas Commodity Co · Cir.

United States v. Elmer Gomez-Alvarez 781 F.3d 787 · Cir.

Green Solution Retail, Inc. v. United States 855 F.3d 1111 · Cir.

American Trucking Assoc., Inc. v. Alviti 944 F.3d 45 · Cir.

Patients Mutual Assistance v. Cir · Cir.

Patients Mutual Assistance v. Cir 995 F.3d 671 · Cir.

United States v. Christopher Perez 46 F.4th 691 · Cir.

§1308

13 Citing Cases

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