# The Application of Internal Revenue Code Section 280E to Marijuana Businesses: Selected Legal Issues
> **Full Report** · 2026-02-06 · `R46709`
## Report
- **CRS ID:** R46709
- **Series:** Full Report
- **Publication date:** 2026-02-06
## Documents
- [PDF](https://www.everycrsreport.com/files/2026-02-06_R46709_6ac5de53a39206b760aaf336bf755e38f66ba892.pdf)
- [HTML](https://www.everycrsreport.com/files/2026-02-06_R46709_2ef032b139f203000cfca33e31808b532f53c672.html)
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