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Law School Audio Flashcards

by 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 legal advice. For educational purposes only. Royalty/license-free music only.

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Episodes

  1. 17.10.5. Estate & Gift Tax - Episode 10.5 - §2518 - Disclaimers in Depth

    The last episode only barely touched disclaimers. Here is an episode which goes in more depth on this important subject.

  2. 17.10. Estate & Gift Tax - Episode 10 - §§ 2053, 2056, and 2518 - Deductions and Disclaimers

    §§ 2053, 2056, and 2518 - Deductions and Disclaimers

  3. 17.9. Estate & Gift Tax - Episode 9 - §2041 & §2514 - Powers of Appointment

    §2041 & §2514 - Powers of Appointment

  4. 17.8. Estate & Gift Tax - Episode 8 - §2039 & §2042 - Annuities and Life Insurance Policies

    §2039 & §2042 - Annuities and Life Insurance Policies

  5. 17.7. Estate & Gift Tax - Episode 7 - §2037, the Three-Year Rule, and the Consideration Exception

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

  6. 17.6. Estate & Gift Tax - Episode 6 - Retained Powers: Sections 2036(a)(2) and 2038

    §§ 2036(a)(2) and 2038

  7. 17.5. Estate & Gift Tax - Episode 5 - Strings I: Retained Enjoyment and Retained Control

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

  8. 17.4. Estate & Gift Tax - Episode 4 - The Gross Estate, §§ 2031, 2033, and 2040

    The Gross Estate, §§ 2031, 2033

  9. 17.3. Estate & Gift Tax - Episode 3 - Completion, Control, and Valuing Interests in Trust

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

  10. 17.2. Estate & Gift Tax - Episode 2 - Taxable Gifts

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

  11. 17.1. Estate & Gift Tax - Episode 1 — Foundations: Why We Tax Transfers, and How the System Computes

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

  12. 16.5. SALT - Individual Taxation, Credits, and Remote Work

    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...

  13. 16.4. SALT - Consumption-Based Taxes

    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.

  14. 16.3.SALT - Dividing the Pie: Apportionment and Unitary Businesses

    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…

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  15. 16.2. SALT - P.L. 86-272 - Federal Intervention

    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.

  16. 16.1. SALT (State and Local Tax) - Constitutional Thresholds

    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.

  17. 15.8. Corporate Tax - Tax-Free Reorganizations

    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

  18. 15.7. Corporate Tax - Deemed Asset Deals

    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.

  19. 15.6. Corporate Tax - Entity Level Liquidations (§§ 336, 332/337

    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...

  20. 15.5. Corporate Tax - Stock Dividends, Corporate Liquidations

    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.

  21. 15.4. Corporate Tax - Part II of §302 Redemptions

    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.

  22. 15.3. Corporate Tax - §302 Redemptions - I of II

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

  23. 15.2. Corporate Tax - Distributions - §301, §312, and §316

    For Episode 2 of our Corporate Tax series, we will review the treatment of corporate distributions under §§ 301, 312, and 316.

  24. 15.1. Corporate Tax - Double Tax, Formation, and Basis (§§ 351, 357, 358, 362)

    In this inaugural episode of the Corporate Tax series, we will discuss the concept of the corporate double tax in US taxation, formation of a C-corporation, and calculation of the shareholder's stock basis and the corporation's inside property basis.

  25. 14.10. International Tax - Master Review

    In our final episode, we will do a high-level review of our international tax survey course, along with recommended approaches to different types of fact patterns.

  26. 14.9. Treaties & The 2026 Horizon

    In this episode, we will review the topic of tax treaties in international taxation.

  27. 14.8. The Foreign Tax Credit (FTC) – Baskets, Haircuts, and the OBBBA

    In this episode, we will examine foreign tax credits a post-OBBBA world.

  28. 14.7. The Export Benefit – FDDEI (§ 250)

    In this episode, we will examine §250 Foreign-Derived Deduction Eligible Income.

  29. 14.6. Outbound – The New NCTI (§ 951A & The OBBBA Era)

    In this episode, we will review GILTI and NCTI in 2026.

  30. 14.5. The Subpart F Regime (§§ 951–954)

    For Episode 5, we will be examining the Subpart F regime under §§ 951-954.

  31. 14.4. International Tax - Expatriation and the Branch (§§ 877, 877A, and 884)

    For this episode, we will look at expatriation under §§877 and 877A, and the Branch Profits Tax under § 884.

  32. 14.3. Sourcing Rules (IRC §§ 861-865)

    For Episode 3, we will be examining the sourcing rules under §§ 861-865.

  33. 14.2. International Tax: The Inbound Dual-Track

    For our 2nd episode on international taxation, we will look at the dual income track under §§ 871, 881, and 882.

  34. 14.1. International Tax: Jurisdiction and Residency

    Episode 1, Jurisdiction and Residency, surveys the law around determining whether you are a US resident subject to worldwide taxation, or a nonresident alien (NRA) taxed only on US source income.

  35. 13.25. MBE Mastery Breakdown #25

    13.25. MBE Mastery Breakdown #25

  36. 12.14. Bar Checklist and Review Comments

    12.14. Bar Checklist and Review Comments

  37. Part 13 of 12. QUICK REVIEW ALL SUBJECTS. Bar Exam Most Tested Rules.

    Part 13 of 12. QUICK REVIEW ALL SUBJECTS. Bar Exam Most Tested Rules.

  38. 13.24. MBE Mastery Breakdown #24

    13.24. MBE Mastery Breakdown #24

  39. 13.23. MBE Mastery Breakdown #23

    13.23. MBE Mastery Breakdown #23

  40. 13.22. MBE Mastery Breakdown #22

    13.22. MBE Mastery Breakdown #22

  41. 3.1. Civil Procedure California- Specific Rules

    These are the most prevalent California-federal differences pertaining to Civil Procedure and Cal Bar takers should be ready to discuss them on the essay exam.

  42. 4.1. Evidence California-Specific Rules

    These are the most notable FRE-CEC differences in California evidence law.

  43. 13.21. MBE Mastery Breakdown #21

    13.21. MBE Mastery Breakdown #21

  44. 13.20. MBE Mastery Breakdown #20

    13.20. MBE Mastery Breakdown #20

  45. 13.19. MBE Mastery Breakdown #19

    13.19. MBE Mastery Breakdown #19

  46. 13.18. MBE Mastery Breakdown #18

    13.18. MBE Mastery Breakdown #18

  47. 13.17. MBE Mastery Breakdown #17

    13.17. MBE Mastery Breakdown #17 Royalty-free background music is: Airport Lounge - Disco Ultralounge by Kevin MacLeod is licensed under a Creative Commons Attribution 4.0 license. https://creativecommons.org/licenses/by/4.0/ Source:...

  48. 13.16. MBE Mastery Breakdown #16

    13.16. MBE Mastery Breakdown #16

  49. 13.15. MBE Mastery Breakdown #15

    13.15. MBE Mastery Breakdown #15

  50. 13.14. MBE Mastery Breakdown #14

    13.14. MBE Mastery Breakdown #14 Royalty-free background music is by Mozart (I am not sure which piece, but it was obtained through the YouTube Royalty-Free Music Library) Shoot me a message or comment if you would like a copy of my custom flashcards. Enjoy!

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ABOUT THIS SHOW

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 legal advice. For educational purposes only. Royalty/license-free music only.

HOSTED BY

Law Student Solutions

CATEGORIES

education courses

Frequently Asked Questions

How many episodes does Law School Audio Flashcards have?

Law School Audio Flashcards currently has 235 episodes available on PodParley. New episodes are automatically indexed when they're published to the podcast feed.

What is Law School Audio Flashcards about?

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...

How often does Law School Audio Flashcards release new episodes?

Law School Audio Flashcards publishes regularly with 235 episodes available. Check the episode list for the typical release schedule.

Where can I listen to Law School Audio Flashcards?

You can listen to Law School Audio Flashcards on PodParley by clicking any episode. We provide an embedded audio player for direct listening, and you can also subscribe via your preferred podcast app using the RSS feed.

Who hosts Law School Audio Flashcards?

Law School Audio Flashcards is created and hosted by Law Student Solutions.
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