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Section 179D of the Internal Revenue Code, first enacted in 2006, grants qualifying building owners or tenants of commercial buildings a federal tax deduction for the installation of energy-efficient features and systems in existing or new-build projects. The Inflation Reduction Act of 2022 (“IRA”)...

To date, and with exception of online casino games, access to most video games has not been strictly limited by age or other criteria1. That, however, may be changing. In this chapter we will explore the history of loot boxes, their impact on gaming culture, and the prospects for their global...