Withum Sounding Board

Claiming That IRC Section 280E is Inapplicable: What is the Impact and Disclosure on Tax Returns and Financial Statements?

Withum

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0:00 | 31:09

In this inaugural episode of Withum’s What The Hemp? Podcast Series, Steven Monacelli is joined by Ray Owens and Wendy Heiss to discuss one of the most talked-about issues in the cannabis industry today: the non-280E position. They explore the theories behind challenging Section 280E, the benefits of obtaining a tax opinion letter and the required applicable disclosures on this uncertain tax position on tax returns, and finally the impact of the position on GAAP basis financial statements and disclosures.