21st Century Taxation

This blog by a tax professor is about tax reform and moving tax systems into the 21st century. It focuses on tax system weaknesses, critiques selected reform proposals, and offers new ideas, with an emphasis on federal, California and multistate matters. Additional information - articles, reports and links, can be found at the 21st Century Taxation website (see link below right). I welcome your comments.

Showing posts with label marijuana. Show all posts

Sunday, February 17, 2019

Blockchain, Cryptocurrency, Cannabis - and Taxes

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" Since cryptocurrencies are decentralized and unregulated for the most part, they enable cannabis businesses to accept secure, cashle...

Thursday, March 22, 2018

Guest Post - California Cannabis Businesses Need to Prepare for Possibility of IRS Audit

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I'm please to present a guest post on a hot topic by Bruce Braverman, Braverman & Epstein, APC, and David Frankel.* They share thei...

10 comments:

Monday, February 19, 2018

Guest Post - Tax Practitioners and Marijuana Business Clients

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Here is a guest post from Brett A. Podolsky , an attorney who is also a Criminal Legal Specialist certified by the Texas Board of Legal Spec...

10 comments:

Wednesday, September 16, 2015

Odd tax holiday in Colorado today

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Several states have "sales tax holidays" where for a day or a few days specified during the year, there is no sales tax on specifi...

Thursday, June 4, 2015

More on marijuana businesses and tax ethics

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With more states moving to allow recreational use of marijuana, we'll see more tax practitioners asked by either new or existing clien...

Thursday, February 12, 2015

Taxable income of a marijuana business

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Despite marijuana operations at the state level being legal at the state level since 1996 in California (and now many states), tax guidanc...

4 comments:

Sunday, August 3, 2014

Marijuana businesses and ethical issues for tax practitioners

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From Department of Justice website . In a post on 1/12/14, I noted the significant tax dollars that Colorado was to generate from legali...

3 comments:

Sunday, January 12, 2014

Marijuana and the Tax Law

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It's unlikely anyone missed the news stories about marijuana sales becoming legal in Colorado on 1/1/14. The Huffington Post reported o...

1 comment:

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About Me

Professor Nellen: I am a tax professor and Director of the MS Taxation Program at San Jose State University. I teach courses on tax research, tax accounting methods, taxation of property transactions, advanced individual tax, employment tax, ethics, and tax policy. I am active in the tax sections of the AICPA, ABA and CA Lawyers Association (CLA). I currently serve as chair of the AICPA Digital Asset Tax Task Force, and serve on the AICPA Disaster Relief Task Force, following serving almost seven years on the AICPA Tax Executive Committee including as chair for 2 1/2 years. I am a past chair of the AICPA Individual Taxation Technical Resource Panel and current chair of the ABA Tax Section's Tax Policy & Simplification Committee. I am a regular contributor to State Tax Notes (Moving Forward? column) and co-author/co-editor of four tax textbooks (Cengage/SWFT). I welcome your comments to my blog posts.

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