IRS Code and Regulation Links


  1. Code Section 280E – Disallowance of expenses for businesses trafficking Schedule 1 or Schedule 2 drugs
  2. Regulation 1.471 – Need for Inventories
  3. Code section 263A (Unicap rules) – Determining types and amounts of costs that must be capitalized as part of inventory

State of Michigan Links


Other Useful Links


  1. Internal Revenue Service
  2. Michigan Department of Treasury
  3. Michigan Municipal League (NOT AFFILIATED with the State of Michigan) provides a link to various Michigan municipalities
  4. Marijuana Business Daily
  5. Marijuana Venture Magazine