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CAPITAL Cannabis Investment Report | December 2017
document IMAGES-008-HOUSE_OVERSIGHT_024718.txt House Oversight Committee — Epstein Estate Records (Nov 2025)

…east one medical cannabis business is reported to have successfully concluded a receivership process. Internal Revenue Code The Internal Revenue Code (IRC) defines gross income to include “all income from whatever source derived”; this definition has been interpreted by the Int...

however, that the Preamble to the proposed regulation states that the proposed regulations
document IMAGES-009-HOUSE_OVERSIGHT_026591.txt House Oversight Committee — Epstein Estate Records (Nov 2025)

…ly transparent” entities by some treaties). In addition to some countries treating DREs differently than the U.S., the Code contains some provisions that create special rules for certain DREs (or “fiscally transparent” entities). Section 894 generally operates to deny certain tr...