Gambling On Video Games: The Global Esports Betting Market And The Dawn Of Legalized Esports Gambling In The United States

Lately, much of the conversation around AI has centered on the infrastructure necessary to power AI. In particular, the conversation has focused on the need for data centers—more data centers, larger data centers, more advanced data centers. This article will touch upon the evolving data cente...

The authors discuss the final regulations to Code Section 2801 and their impact on U.S. persons and trustees.Internal Revenue Code Section (“Code §”) 2801 was introduced into U.S. tax law in 2008. It has been a dormant law, with no regulations issued or collection mechanism (or rela...

Internal Revenue Code Section 2801 was introduced into U.S. tax law in 2008, creating a U.S.-based inheritance tax, otherwise known as the “§2801 tax.” In January 2025, final regulations were issued implementing the §2801 tax, and in May the Internal Revenue Service (IRS) final...