Podcast

Law School Audio Flashcards

Courses, Education

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.

Episodes
271
Releases
Twice a week
Typical length
12 min
On air since
2022
Latest episode
1 day ago

Episodes

271 episodes, newest first

  1. 17.12. Estate & Gift Tax - Episode 12 - Charitable Planning and Split-Interest Trusts

    Show notes

    Charitable Planning and Split-Interest Trusts

    11 min
  2. 17.11. Estate & Gift Tax - Episode 11 - Marital Planning and Portability

    Show notes

    Marital Planning and Portability

    9 min
  3. 17.10.5. Estate & Gift Tax - Episode 10.5 - §2518 - Disclaimers in Depth

    Show notes

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

    9 min
  4. 17.10. Estate & Gift Tax - Episode 10 - §§ 2053, 2056, and 2518 - Deductions and Disclaimers

    Show notes

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

    11 min
  5. 17.9. Estate & Gift Tax - Episode 9 - §2041 & §2514 - Powers of Appointment

    Show notes

    §2041 & §2514 - Powers of Appointment

    9 min
  6. 17.8. Estate & Gift Tax - Episode 8 - §2039 & §2042 - Annuities and Life Insurance Policies

    Show notes

    §2039 & §2042 - Annuities and Life Insurance Policies

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

    Show notes

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

    8 min
  8. 17.6. Estate & Gift Tax - Episode 6 - Retained Powers: Sections 2036(a)(2) and 2038

    Show notes

    §§ 2036(a)(2) and 2038

    13 min
  9. 17.5. Estate & Gift Tax - Episode 5 - Strings I: Retained Enjoyment and Retained Control

    Show notes

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

    13 min
  10. 17.4. Estate & Gift Tax - Episode 4 - The Gross Estate, §§ 2031, 2033, and 2040

    Show notes

    The Gross Estate, §§ 2031, 2033

    13 min
  11. 17.3. Estate & Gift Tax - Episode 3 - Completion, Control, and Valuing Interests in Trust

    Show notes

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

    12 min
  12. 17.2. Estate & Gift Tax - Episode 2 - Taxable Gifts

    Show notes

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

    12 min
  13. 17.1. Estate & Gift Tax - Episode 1 — Foundations: Why We Tax Transfers, and How the System Computes

    Show notes

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

    12 min
  14. 16.5. SALT - Individual Taxation, Credits, and Remote Work

    Show notes

    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.

    13 min
  15. 16.4. SALT - Consumption-Based Taxes

    Show notes

    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.

    12 min
  16. 16.3.SALT - Dividing the Pie: Apportionment and Unitary Businesses

    Show notes

    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?

    12 min
  17. 16.2. SALT - P.L. 86-272 - Federal Intervention

    Show notes

    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.

    12 min
  18. 16.1. SALT (State and Local Tax) - Constitutional Thresholds

    Show notes

    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.

    13 min
  19. 15.8. Corporate Tax - Tax-Free Reorganizations

    Show notes

    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

    9 min
  20. 15.7. Corporate Tax - Deemed Asset Deals

    Show notes

    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.

    10 min