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PODCAST

Law School Audio Flashcards

Law Student Solutions

I created this podcast to prepare "audio flashcards" to which I could listen passively, increasing the number of senses through which I consume material. Now that law school is over, the bar exam awaits... My bar exam study plan is to first create a 12-part series to correspond with the topics which could be tested, and use it to memorize the most frequently tested rules. Once that is complete, I will start uploading discussions about fact patterns, rule nuances, and so forth. I hope it helps. Not

education courses

All Episodes

00:08:47

17.9. Estate & Gift Tax - Episode 9 - §2041 & §2514 -...

Law School Audio Flashcards ·

2026/09/29

§2041 & §2514 - Powers of Appointment

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00:10:05

17.8. Estate & Gift Tax - Episode 8 - §2039 & §2042 -...

Law School Audio Flashcards ·

2026/09/26

§2039 & §2042 - Annuities and Life Insurance Policies

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00:07:53

17.7. Estate & Gift Tax - Episode 7 - §2037, the...

Law School Audio Flashcards ·

2026/09/22

§2037, the Three-Year Rule, and the Consideration Exception

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00:12:48

17.6. Estate & Gift Tax - Episode 6 - Retained...

Law School Audio Flashcards ·

2026/09/21

§§ 2036(a)(2) and 2038

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00:13:22

17.5. Estate & Gift Tax - Episode 5 - Strings I:...

Law School Audio Flashcards ·

2026/09/14

Retained Enjoyment and Retained Control, §§ 2036 and 2038.

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00:13:14

17.4. Estate & Gift Tax - Episode 4 - The Gross...

Law School Audio Flashcards ·

2026/09/11

The Gross Estate, §§ 2031, 2033

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00:12:27

17.3. Estate & Gift Tax - Episode 3 - Completion,...

Law School Audio Flashcards ·

2026/09/02

In this episode, we will continue our discussion of completed gifts and also delve into valuing an interest in a trust.

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00:11:55

17.2. Estate & Gift Tax - Episode 2 - Taxable Gifts

Law School Audio Flashcards ·

2026/08/26

In this episode, we will consider what constitutes a taxable gift.

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00:11:46

17.1. Estate & Gift Tax - Episode 1 — Foundations:...

Law School Audio Flashcards ·

2026/08/24

In this episode, we will consider the foundations of the unified gift and estate tax.

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00:13:15

16.5. SALT - Individual Taxation, Credits, and Remote...

Law School Audio Flashcards ·

2026/04/30

For our fifth and final episode in the SALT series, we are going to discuss general principles of individual multi-state taxation, the use of the OSTC (other-state tax credit), and modern issues arising from the prevalence of remote work.I hope you enjoyed this series. If there are any other subjects you would like me to cover, please let me know in the comments or by DM.

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00:11:36

16.4. SALT - Consumption-Based Taxes

Law School Audio Flashcards ·

2026/04/29

In Episode 4 of 5 in our SALT series, we will examine consumption taxes, such as sales and use taxes and related amalgamations thereof in this modern digital economy.

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00:12:14

16.3.SALT - Dividing the Pie: Apportionment and...

Law School Audio Flashcards ·

2026/04/28

This is Episode 3 of 5 of our accelerated series on SALT (State and Local Taxation). Today we are tackling one of the most mechanically complex but conceptually fascinating areas of State and Local Tax: Apportionment and the Unitary Business Principle. We must answer the question: once a state has the constitutional authority to tax a multistate corporation, exactly how much of that corporation's income can it actually tax?

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00:11:34

16.2. SALT - P.L. 86-272 - Federal Intervention

Law School Audio Flashcards ·

2026/04/27

For Episode 2 of 5 of our accelerated series on SALT, we will examine P.L. 86-272, codified at 15 U.S.C. §381, a rare instance of Congressional intervention of states' sovereignty to tax activity within its borders.

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00:12:45

16.1. SALT (State and Local Tax) - Constitutional...

Law School Audio Flashcards ·

2026/04/21

For our first episode in the five-part series on State and Local Tax, or SALT, we will examine the Constitutional limitations on states' imposition of tax on both residents and nonresidents and the history of jurisprudence starting in the mid-20th century until today.

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00:08:37

15.8. Corporate Tax - Tax-Free Reorganizations

Law School Audio Flashcards ·

2026/04/20

For our eighth and final episode of our series on Corporate Tax, we will examine the tax-free reorganization provisions under §368(a)(1) and the related basis provisions. Please let me know if there are any other subjects you'd like me to cover.-Guy

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00:09:41

15.7. Corporate Tax - Deemed Asset Deals

Law School Audio Flashcards ·

2026/04/16

In the seventh episode of our Corporate Tax series, we will review the principles contained under §§ 1060, 338, and 336(e), each relating to the tax treatment of a taxable asset sale.

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00:12:44

15.6. Corporate Tax - Entity Level Liquidations (§§...

Law School Audio Flashcards ·

2026/04/14

Episode 6 in our Corporate Tax series covers the entity level liquidation implications codified under §336 and the related provisions under §§ 332 and 337 pertaining to parent-sub scenarios. Finally, we will briefly touch on the residual allocation method prescribed under §1060 for business acquisitions structured as asset deals for tax purposes.

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00:13:11

15.5. Corporate Tax - Stock Dividends, Corporate...

Law School Audio Flashcards ·

2026/04/13

Episode 5 is a long one, covering stock dividends under §305 and corporate liquidations under §331, along with the basis rules for each provision under §307(a) and §334(a) respectively, plus some ancillary or related provisions.

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00:09:15

15.4. Corporate Tax - Part II of §302 Redemptions

Law School Audio Flashcards ·

2026/04/10

In Episode 4 of our Corporate Tax series, we will review the "not essentially equivalent" to a dividend standard, the corporate contraction doctrine codified under §302(e), and §312(n)(7) adjustments to E&P resulting from §302 treatment.

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00:13:12

15.3. Corporate Tax - §302 Redemptions - I of II

Law School Audio Flashcards ·

2026/04/09

In Episode 3, we will explain redemptions (as defined under §317(b)) under IRC §302 and also introduce attribution under §318.

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