Foley Hoag: IRC Section 280E and Cannabis Tax Planning: Recent Developments and Practical Considerations

September 21, 2026 Since the April 2026 filing season, the landscape surrounding Section 280E of the Internal Revenue Code has continued to evolve in significant ways. President Trump’s Executive Order directing the rescheduling of medical marijuana from Schedule I to Schedule III of the Controlled Substances Act (“CSA”), the advancing litigation in New Mexico Top […]