Application of Internal Revenue Code Section 280E to Marijuana Businesses: Selected Legal Issues V. 1

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1 [i] (February 6, 2026)

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Congressional
*.Research Service
~~ In~~~forming the leg ssatve debate since 1914______________

The Application of Internal Revenue Code

Section 280E to Marijuana Businesses:

Selected Legal Issues

Updated February 6, 2026

Congressional Research Service
https://crsreports.congress.gov
R46709

RS REPORT
P e ared for Member and
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