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  2. Comprehensive Drug Abuse Prevention and Control Act of 1970

    en.wikipedia.org/wiki/Comprehensive_Drug_Abuse...

    From Schedules II to V, substances decrease in potential for abuse. The schedule a substance is placed in determines how it must be controlled. Prescriptions for drugs in all schedules must bear the physician's federal Drug Enforcement Administration (DEA) license number, but some drugs in Schedule V do not require a prescription.

  3. List of Schedule I controlled substances (U.S.) - Wikipedia

    en.wikipedia.org/wiki/List_of_Schedule_I...

    This is the list of Schedule I controlled substances in the United States as defined by the Controlled Substances Act. [1] The following findings are required for substances to be placed in this schedule: [2] The drug or other substance has a high potential for abuse.

  4. Taxation of illegal income in the United States - Wikipedia

    en.wikipedia.org/wiki/Taxation_of_illegal_income...

    A person with income from selling a Schedule I substance is allowed to take a tax deduction for the cost of goods sold but not any other tax deductions. [21] [23] Unlike for other business activities, tax deductions are not allowed for ordinary and necessary business expenses such as rent, utilities, and advertising. [24]

  5. Controlled Substances Act - Wikipedia

    en.wikipedia.org/wiki/Controlled_Substances_Act

    Controlled Substances; Long title: An Act to amend the Public Health Service Act and other laws to provide increased research into, and prevention of, drug abuse and drug dependence; to provide for treatment and rehabilitation of drug abusers and drug dependent persons; and to strengthen existing law enforcement authority in the field of drug abuse.

  6. Removal of cannabis from Schedule I of the Controlled ...

    en.wikipedia.org/wiki/Removal_of_cannabis_from...

    On June 23, 2011, Rep. Barney Frank (D-MA), along with 1 Republican and 19 Democratic cosponsors, introduced the Ending Federal Marijuana Prohibition Act of 2011, which would have removed marijuana and THC from the list of Schedule I controlled substances and would have provided that the Controlled Substances Act not apply to marijuana except ...

  7. DEA list of chemicals - Wikipedia

    en.wikipedia.org/wiki/DEA_list_of_chemicals

    It also maintains List I of chemicals and List II of chemicals, which contain chemicals that are used to manufacture the controlled substances/illicit drugs. The list is designated within the Controlled Substances Act [1] but can be modified by the U.S. Attorney General as illegal manufacturing practices change.

  8. List of Schedule V controlled substances (U.S.) - Wikipedia

    en.wikipedia.org/wiki/List_of_Schedule_V...

    This is the list of Schedule V controlled substances in the United States as defined by the Controlled Substances Act. [1] The following findings are required for substances to be placed in this schedule: [2] The drug or other substance has a low potential for abuse relative to the drugs or other substances in schedule IV.

  9. Federal drug policy of the United States - Wikipedia

    en.wikipedia.org/wiki/Federal_drug_policy_of_the...

    The Drug Enforcement Administration is responsible for enforcing the Controlled Substances Act. Under the Controlled Substances Act, illicit drugs are classified under five Schedules, with Schedule I being the most severe. A drug's classification is determined by weighing its potential medical uses against its potential for abuse. [5] The ...