Federal Tax Update: No More 280E for State-Legal Medical Cannabis Businesses

https://vimeo.com/1186533175?share=copy&fl=sv&fe=ci https://www.currentfederaltaxdevelopments.com/podcasts/2026/4/25/2026-04-27-no-more-280e-for-state-legal-medical-cannabis-businesses This week we look at: Tax Implications of the Rescheduling of State-Licensed Medical Marijuana Disallowance of COVID-19 Leave Credits: A Review of Substantiation and Trade or Business Requirements Substantiation, Entity Indebtedness, and Business Expense Deductibility: An Analysis of the Simmons Case The Tenth Circuit Codifies the Reach of the Economic Substance Doctrine Over Mechanical Statutory Compliance Treatment of Loyalty Rewards Program Funds and the Claim of Right Doctrine Valuation and Penalty Controversies in Estate Tax Examinations