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Internal Revenue Code (IRC) Tax Liability Appellate Courts

Holland & Hart LLP

the buzz: Cannabis News & Policy Update | Special Edition for June 2025

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In this Court Rips edition of the buzz: IRC ยง280E limits the ERC for cannabis company - Canna Provisions case is dismissed (again) by Appeals Court....more

Jones Day

New Appellate Court Ruling on Priority of Straddle-Year Taxes in Bankruptcy

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A basic tenet of bankruptcy law, premised on the legal separateness of a debtor prior to filing for bankruptcy and the estate created upon a bankruptcy filing, is that prepetition debts are generally treated differently than...more

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