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1 79.1 80 Fed. Reg. 4791 (Jan. 29, 2015).

2 79.2 IRC § 501(c)(29).

3 79.3 Reg. § 1.501(c)(29)‐1(b).

4 *79.4 Rev. Proc. 2019‐5, 2019‐1 I.R.B. 230 § 4.02(7)(a)(i).

5 114 Priv. Ltr. Rul. 201615022.

6 115 Better Business Bureau of Washington, D.C. v. United States, 326 U.S. 279, 283 (1945). See § 4.6, text accompanied by note 218.

7 116 See Rev. Rul. 85‐2, 1985‐1 C.B. 178.

8 117 See Reg. § 1.501(c)(3)–1(d)(2).

9 118 See Institute for Healthcare Improvement Triple Aim Initiative, www.ihi.org/engage/initiatives/tripleaim.

10 119 Rev. Rul. 86‐98, 1986‐2 C.B. 74.

11 120 IRS Notice 2011‐20, 2011‐16 I.R.B. 652.

12 121 See https://www.governing.com/gov-data/safety-justice/state-marijuana-laws-map-medical-recreational.html.

13 122 21 U.S.C. § 812. Federal law prohibits the manufacture, distribution, possession, or dispensing of a controlled substance. 21 U.S.C. § 841(a). Congress has “made a determination that marijuana has no medical benefits worthy of an exception” to the general rule that the manufacture and distribution of cannabis is illegal. United States v. Oakland Cannabis Buyers' Co‐op., 532 U.S. 483, 493 (2001).

14 123 THC is the acronym for tetrahydrocannabinol, the chief intoxicant in marijuana. CBD is the acronym for cannabidiol, a nonintoxicating cannabinoid found in cannabis and hemp.

15 124 Priv. Ltr. Rul. 201917008.

16 125 Rev. Rul. 75‐384, 1975‐2 C.B. 204; Mysteryboy, Inc. v. Comm'r, 99 T.C.M. 1057 (2010).

17 126 Priv. Ltr. Rul.201940008.

18 127 For a discussion of the unrelated business taxable income issues that arise in medical marijuana dispensary cases, see § 24.23 (c)(x).