Tax Planning 
Navigating Cannabis Tax Planning
Navigating the murky waters of cannabis tax planning has always been complex when you consider the ambiguity around the tax code and the regulations impacting the marijuana industry. So how do enrolled agents who chose t... Amorette D. Mason, EA
Winter 2024,
Tax Planning,
TCJA, Tax Cuts and Jobs Act, §199A, cannabis, marijuana, §280E, COGS, §10.22, §10.35, small business, §10.34, §471(c), social justice, Schedule I, Schedule II, Drug Enforcement Administration, DEA, chief financial officer, CFO, cost of goods sold, §IRC 471-11(c)(2)(i), §IRC 471-11(c)(2)(ii), §6694, §6700
Feature Article
Your Top Ethics Questions Answered
Q: Contract law often looks to lack of choice when considering unconscionability. Do you think an unconscionable fee can occur when a client has a choice to not engage or disengage?... Karen L. Hawkins
Sept/Oct 2022,
Feature Article,
OPR, ethics, Office of Professional Responsibility, due diligence, §6694(a)(2), contingent fee, §10.27, unconscionable fee, §10.27(c)(2), ABA Model Rule 1.5, §10.34, §10.34(d), Ridgely, §10.27(b)(1), §10.27(c), 10.27(b)(2), Notice 2008-43, §10.27(b), conflict of interest, safe harbor