Taxation
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Oregon’s New Corporate Activity Tax and Its Impacts on Businesses
In the legal field, the beginning of a new year is often synonymous with new laws and 2020 is no…
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Business Law: Amending LLC and Partnership Agreements to Protect Against the New IRS Audit Rules
For those of you with business partnerships (including LLCs taxed as partnerships) filing an IRS Form 1065 U.S. Return of…
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Coming to Terms with the Economic Impact of the Harborside Case
Opinions released by the U.S. Tax Court in two important cases late last year have substantially changed the economic landscape…
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Oregon’s 25% Sales Tax on Early Sales
* * * Updated January 21, 2016 * * * Oregon’s the new sales tax is applicable to medical dispensaries…
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The Ninth Circuit Applies 280E
If a tax practitioner tells you the Tax Court cases of CHAMP and Olive are singularly unfavorable to cannabis businesses,…
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280E and Oregon Cannabis Business: What is a trade or business?
Section 280E – not so simple after all Despite what your eyes are telling you, “trade or business” is actually…
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280E and Cost of Goods Sold: Can’t win for losing
Cost of Goods Sold. Deductible or not deductible? That is the 280E question. Section 280E of the Internal Revenue Code…
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Ballot Measure 91 and Local Taxes: Extended version
“I tell ya I don’t get no respect. No respect at all.” If Sections 42 and 58 of Ballot…
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280E and Your Business: An Oregon Cannabis Lawyer’s Perspective
Support for the ongoing planning process that is managing a business is a big part of why a marijuana business…