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50434314090000070 151 Atlantic Ave Orat
document 50434314090000070 151 ATLANTIC AVE ORAT House Oversight Committee — Epstein Estate Records (Nov 2025)

LLC 0 675000 3109297 3109297 3109297 ATLANTIC AVE 33480 3713 CITY OF PALM BEACH PROXIMITY PARK IN 0.23

CAPITAL Cannabis Investment Report | December 2017
document IMAGES-008-HOUSE_OVERSIGHT_024724.txt House Oversight Committee — Epstein Estate Records (Nov 2025)

…address formulation, dosing and labeling requirements. The FDA-registered chemovars included in the monograph will be rescheduled by the DEA to Schedule II, HI, IV or V in order to relax DEA registration requirements for manufacturing; however, the chemo- vars themselves (particu...

CAPITAL Cannabis Investment Report | December 2017
document IMAGES-008-HOUSE_OVERSIGHT_024730.txt House Oversight Committee — Epstein Estate Records (Nov 2025)

…nven- tion include THC, barbiturates, amphetamines and psychedelics such as LSD. The 1971 Conven- tion establishes four schedules of substances subject to increasingly strict controls in the following order: Schedule IV, Schedule III, Schedule II and Schedule I. Schedule I includ...

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

…redit for any amount paid or incurred in carrying on a “trade or business” that consists of unlawful “trafficking” in a Schedule I or Schedule II controlled substance. Although Section 280E does not prevent a cannabis business from subtracting COGS to compute gross income, it may...

Unlike the check-the-box rules, there are conflicting views regarding the treatment of a grantor
document IMAGES-009-HOUSE_OVERSIGHT_026585.txt House Oversight Committee — Epstein Estate Records (Nov 2025)

Unlike the check-the-box rules, there are conflicting views regarding the treatment of a grantor trust as a DRE. While the plain language of the Code's grantor trust rules appears to imply that a wholly grantor trust (i.¢., a trust that is deemed to be entirely owned by a single...

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)

…aties between the U.S. and foreign countries specifically address the treatment of disregarded entities (also called “fiscally transparent” entities by some treaties). In addition to some countries treating DREs differently than the U.S., the Code contains some provisions that c...

Bellingham, Washington
document IMAGES-008-HOUSE_OVERSIGHT_024794.txt House Oversight Committee — Epstein Estate Records (Nov 2025)

…ocessing, packaging and marketing of cannabis. The com- pany is developing greenhouses in Washington and California. O sclabs SC Laboratories Santa Cruz, California www.sclabs.com SC Laboratories is a cannabis lab-testing com- pany. The company tests cannabis and cannabis- ba...

Confident Cannabis
document IMAGES-008-HOUSE_OVERSIGHT_024780.txt House Oversight Committee — Epstein Estate Records (Nov 2025)

Or LA “a Pr cre Confident Cannabis Palo Alto, California www.confidentcannabis.com Confident Cannabis is a cannabis lab-testing and analytics company. The company allows users to view the results of their product testing and analytics in an online platform. Its technol- ogy ca...

Cannabis Investment Report | December 28, 2017
document IMAGES-008-HOUSE_OVERSIGHT_024635.txt Dec 28, 2017 House Oversight Committee — Epstein Estate Records (Nov 2025)

…id not happen since we launched our inaugural report? Federal legalization: “marijuana” continues to be classified as a Schedule I controlled substance under the Controlled Substances Act in the United States. In this new edition, we introduce an outlook on global cannabis mark...

ITAL Cannabis Investment Report | December 2017
document IMAGES-008-HOUSE_OVERSIGHT_024806.txt House Oversight Committee — Epstein Estate Records (Nov 2025)

A > LA RELL ITAL Cannabis Investment Report | December 2017 Cannabinoid a class of chemical compounds present in cannabis that act on cannabinoid receptors in cells in the human nervous and immune systems Cannabinol (CBN) a cannabinoid derived from THC degradation; shown to p...

Images 004 House Oversight 017572
document IMAGES-004-HOUSE_OVERSIGHT_017572.txt House Oversight Committee — Epstein Estate Records (Nov 2025)

THANKS & TEAM ESRI GE WILLIAM R. HEARST III SCROLLMOTION JOHN HALLORAN ASSOCIATES LLC @RADICAL.MEDIA FORA.TV HARPERVISION DOTSUB KEN HERTZ MAGGIE XIAO (CHINA) ADAM BLY PAUL SOULELLIS INTERNATIONAL DATA GROUP INSTITUTE FOR INTERNATIONAL RESEARCH FLIPBOARD CHAPPELLET VINE...

08/06/03 Strangi [il — the Tax Court thumps taxpayer in Texas FLP case 2003-14
document IMAGES-006-HOUSE_OVERSIGHT_022338.txt House Oversight Committee — Epstein Estate Records (Nov 2025)

…th phase-outs of the AMT exemption amounts 05/16/03 Jobs and growth bill; trust’s investment fees subject to 2% floor (Scott); tax 2003-09 apportionment (PNC Bank v. Roy); Michigan and the TPT credit (Lacks v. Michigan Department of Treasury) 05/02/03 Jobs and growth bill; flat...

The proceeds of this offering will be used: (i} to expand operations, including through strategic
document IMAGES-007-HOUSE_OVERSIGHT_024472.txt Jul 1, 2006 House Oversight Committee — Epstein Estate Records (Nov 2025)

…to the Agents and including amounts payable from July 1, 2006 under the Fixed Overhead Payment Agreement), (v) in the discretion of KUE LLC, payment at the initial closing of the offering of approximately $7.0 million of accrued return on the preferred limited partner units of KU...

CA TA CHAPTER VII Capital Markets for Cannabis Companies
document IMAGES-008-HOUSE_OVERSIGHT_024769.txt Nov 30, 2017 House Oversight Committee — Epstein Estate Records (Nov 2025)

KR L PI L AC EL CA TA CHAPTER VII Capital Markets for Cannabis Companies m Private Capital Markets The cannabis industry today is replete with early-stage private companies seeking to raise capital. This capital, whether equity or debt, may be available from (i) “friends and f...

CA TA CHAPTER VII Capital Markets for Cannabis Companies
document IMAGES-008-HOUSE_OVERSIGHT_024755.txt House Oversight Committee — Epstein Estate Records (Nov 2025)

KR L PI L AC EL CA TA CHAPTER VII Capital Markets for Cannabis Companies the NYSE are two of the largest and most recognized stock exchanges in the world, with stringent listing, trading and corporate governance requirements. Conversely, the OTC has much less stringent requirem...