Podcast
Law School Audio Flashcards
Hosted by Law Student Solutions · EN
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.
11episodes
Episodes
Newest firstAll episodes
16.5. SALT - Individual Taxation, Credits, and Remote Work
Apr 3000:13:15Tap to summarizeFor 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.
Transcribe →16.4. SALT - Consumption-Based Taxes
Apr 2900:11:36Tap to summarizeIn 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.
Transcribe →16.3.SALT - Dividing the Pie: Apportionment and Unitary Businesses
Apr 2800:12:14Tap to summarizeThis 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?
Transcribe →16.2. SALT - P.L. 86-272 - Federal Intervention
Apr 2700:11:34Tap to summarizeFor 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.
Transcribe →16.1. SALT (State and Local Tax) - Constitutional Thresholds
Apr 2100:12:45Tap to summarizeFor 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.
Transcribe →15.8. Corporate Tax - Tax-Free Reorganizations
Apr 2000:08:37Tap to summarizeFor 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
Transcribe →15.7. Corporate Tax - Deemed Asset Deals
Apr 1600:09:41Tap to summarizeIn 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.
Transcribe →15.6. Corporate Tax - Entity Level Liquidations (§§ 336, 332/337
Apr 1400:12:44Tap to summarizeEpisode 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.
Transcribe →15.5. Corporate Tax - Stock Dividends, Corporate Liquidations
Apr 1300:13:11Tap to summarizeEpisode 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.
Transcribe →15.4. Corporate Tax - Part II of §302 Redemptions
Apr 1000:09:15Tap to summarizeIn 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.
Transcribe →