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Code · U.S. Code · Title 26 - INTERNAL REVENUE CODE · CHAPTER 1— NORMAL TAXES AND SURTAXES · Subchapter B— Computation of Taxable Income · § 280E

§ 280E. Expenditures in connection with the illegal sale of drugs

230 words·~1 min read·/usc/title-26/section-280e

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No deduction or credit shall be allowed for any amount paid or incurred during the taxable year in carrying on any trade or business if such trade or business (or the activities which comprise such trade or business) consists of trafficking in controlled substances (within the meaning of schedule I and II of the Controlled Substances Act) which is prohibited by Federal law or the law of any State in which such trade or business is conducted.
(Added Pub. L. 97–248, title III, § 351(a), Sept. 3, 1982, 96 Stat. 640.)
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5 references not yet in our index
  • Pub. L. 97–248, title III, § 351(a)
  • 96 Stat. 640
  • Pub. L. 91–513
  • 84 Stat. 1242
  • Pub. L. 97–248, title III, § 351(c)
Citation graph
cites case law
§ 280E
Expenditures in connection with the illegal sale of drugs
U.S.C.§ 812
U.S.C.§ 801
Pub. L.Pub. L. 97–248, title III, § 351(a)
Stat.96 Stat. 640
Pub. L.Pub. L. 91–513
Stat.84 Stat. 1242
Pub. L.Pub. L. 97–248, title III, § 351(c)
Cites 7Cited by 0 across 0 sources
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