North America: Cannabis & Hemp

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Welcome to the Mondaq Cannabis & Hemp homepage, here you will find thought leadership articles, podcasts, videos and webinars covering all legal aspects surrounding legalisation of Cannabis & Hemp
Article
IRC Section 280E And Cannabis Tax Planning: Recent Developments And Practical Considerations
The landscape surrounding Section 280E of the Internal Revenue Code continues to evolve with President Trump's Executive Order on medical marijuana rescheduling, advancing litigation in New Mexico Top Organics v. Commissioner, and shifting regulatory signals. Cannabis taxpayers face critical decisions about taking "non-280E" positions on their tax returns while the IRS maintains its enforcement stance and the U.S. Tax Court case addressing common arguments remains pending.
United States Cannabis
FH
Foley Hoag LLP
Article
The Intoxicating Hemp Products Ban Was Delayed A Month. Now What?
The House has passed a short-term funding bill postponing the federal ban on hemp-derived THC products from November 12th to December 11th. With comprehensive legislation unlikely before the new deadline and competing interests from cannabis sellers, alcohol producers, and state regulators creating policy gridlock, the future of intoxicating hemp products remains uncertain as midterm elections approach.
United States Cannabis
HS
Harris Sliwoski
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