Law School Audio Flashcards
This podcast provides audio flashcards for law students, created by a law student to aid passive memorization of legal rules. It covers topics tested on the bar exam, starting with a 12-part series on frequently tested rules, followed by discussions of fact patterns and nuances. The content is for educational purposes only and does not constitute legal advice.
Episodes
17.10. Estate & Gift Tax - Episode 10 - §§ 2053, 2056, and 2518 - Deductions and Disclaimers
§§ 2053, 2056, and 2518 - Deductions and Disclaimers
17.9. Estate & Gift Tax - Episode 9 - §2041 & §2514 - Powers of Appointment
§2041 & §2514 - Powers of Appointment
17.8. Estate & Gift Tax - Episode 8 - §2039 & §2042 - Annuities and Life Insurance Policies
§2039 & §2042 - Annuities and Life Insurance Policies
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
17.6. Estate & Gift Tax - Episode 6 - Retained Powers: Sections 2036(a)(2) and 2038
§§ 2036(a)(2) and 2038
17.5. Estate & Gift Tax - Episode 5 - Strings I: Retained Enjoyment and Retained Control
Retained Enjoyment and Retained Control, §§ 2036 and 2038.
17.4. Estate & Gift Tax - Episode 4 - The Gross Estate, §§ 2031, 2033, and 2040
The Gross Estate, §§ 2031, 2033
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.
17.2. Estate & Gift Tax - Episode 2 - Taxable Gifts
In this episode, we will consider what constitutes a taxable gift.
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.
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 subjects you would like me to cover, please let me know in the comments or by DM.
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.
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 has the constitutional authority to tax a multistate corporation, exactly how much of that corporation
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.
16.1. 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.
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
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.
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 acquisitions structured as asset deals for tax purposes.
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.
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.
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.
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.
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.
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.
14.9. Treaties & The 2026 Horizon
In this episode, we will review the topic of tax treaties in international taxation.
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.
14.7. The Export Benefit – FDDEI (§ 250)
In this episode, we will examine §250 Foreign-Derived Deduction Eligible Income.
14.6. Outbound – The New NCTI (§ 951A & The OBBBA Era)
In this episode, we will review GILTI and NCTI in 2026.
14.5. The Subpart F Regime (§§ 951–954)
For Episode 5, we will be examining the Subpart F regime under §§ 951-954.
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.
14.3. Sourcing Rules (IRC §§ 861-865)
For Episode 3, we will be examining the sourcing rules under §§ 861-865.
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.
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.
13.25. MBE Mastery Breakdown #25
13.25. MBE Mastery Breakdown #25
12.14. Bar Checklist and Review Comments
12.14. Bar Checklist and Review Comments
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.
13.24. MBE Mastery Breakdown #24
13.24. MBE Mastery Breakdown #24
13.23. MBE Mastery Breakdown #23
13.23. MBE Mastery Breakdown #23
13.22. MBE Mastery Breakdown #22
13.22. MBE Mastery Breakdown #22
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.
4.1. Evidence California-Specific Rules
These are the most notable FRE-CEC differences in California evidence law.
13.21. MBE Mastery Breakdown #21
13.21. MBE Mastery Breakdown #21
13.20. MBE Mastery Breakdown #20
13.20. MBE Mastery Breakdown #20
13.19. MBE Mastery Breakdown #19
13.19. MBE Mastery Breakdown #19
13.18. MBE Mastery Breakdown #18
13.18. MBE Mastery Breakdown #18
13.17. MBE Mastery Breakdown #17
13.17. MBE Mastery Breakdown #17Royalty-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: http://incompetech.com/music/royalty-free/index.html?isrc=USUAN1100806Artist: http://incompetech.com/
13.16. MBE Mastery Breakdown #16
13.16. MBE Mastery Breakdown #16
13.15. MBE Mastery Breakdown #15
13.15. MBE Mastery Breakdown #15
13.14. MBE Mastery Breakdown #14
13.14. MBE Mastery Breakdown #14Royalty-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!
13.13. MBE Mastery Breakdown #13
13.13. MBE Mastery Breakdown #13Royalty-free background music is: Ceremonial Medley by United States Marine BandLeave a comment or a message if you'd like a copy of my Brainscape flashcards!
13.12. MBE Mastery Breakdown #12
13.12. MBE Mastery Breakdown #12
13.11. MBE Mastery Breakdown #11
13.11. MBE Mastery Breakdown #11
13.10. MBE Mastery Breakdown #10
13.10. MBE Mastery Breakdown #10
13.9. MBE Mastery Breakdown #9
13.9. MBE Mastery Breakdown #9
13.8. MBE Mastery Breakdown #8
13.8. MBE Mastery Breakdown #8
13.7. MBE Mastery Breakdown #7
13.7. MBE Mastery Breakdown #7
13.6. MBE Mastery Breakdown #6
13.6. MBE Mastery Breakdown #6
13.5. MBE Mastery Breakdown #5
13.5. MBE Mastery Breakdown #5
13.4. MBE Mastery Breakdown #4
13.4. MBE Mastery Breakdown #4
13.3. MBE Mastery Breakdown #3
13.3. MBE Mastery Breakdown #3
13.2. MBE Mastery Breakdown #2
13.2. MBE Mastery Breakdown #2
13.1. MBE Mastery Breakdown #1
Hello: It is 78 days to the bar exam and my study plan is in full swing! While repetition is the key to MBEs, I've found that making notes of the relevant rules and nuances in questions and discussing them is a better way to retain memory than simply repeating the question at some date in the future. That is what MBE Mastery Breakdown is about - it is a way to discuss just the specific nuances
Part 12 of 12. REMEDIES. Bar Exam Most Tested Rules.
Part 12 of 12. REMEDIES. Bar Exam Most Tested Rules.
Part 11 of 12. PROFESSIONAL RESPONSIBILITY (ETHICS-MPRE). Bar Exam Most Tested Rules.
Part 11 of 12. PROFESSIONAL RESPONSIBILITY (ETHICS-MPRE). Bar Exam Most Tested Rules.Hyperfun by Kevin MacLeod is licensed under a Creative Commons Attribution 4.0 license. https://creativecommons.org/licenses/by/4.0/Source: http://incompetech.com/music/royalty-free/index.html?isrc=USUAN1400038Artist: http://incompetech.com/
Part 10 of 12. COMMUNITY PROPERTY ET FAMILY LAW. Bar Exam Most Tested Rules.
Part 10 of 12. COMMUNITY PROPERTY ET FAMILY LAW. Bar Exam Most Tested Rules.Canon in D Major by Kevin MacLeod is licensed under a Creative Commons Attribution 4.0 license. https://creativecommons.org/licenses/by/4.0/Source: http://incompetech.com/music/royalty-free/index.html?isrc=USUAN1100301Artist: http://incompetech.com/
Part 9 of 12. ESTATES, WILLS, & TRUSTS. Bar Exam Most Tested Rules.
Part 9 of 12. ESTATES, WILLS, & TRUSTS. Bar Exam Most Tested Rules.
Part 8 of 12. CORPORATIONS AND BUSINESS ASSOCIATIONS. Bar Exam Most Tested Rules.
Part 8 of 12. CORPORATIONS AND BUSINESS ASSOCIATIONS. Bar Exam Most Tested Rules.
Part 7 of 12. EVIDENCE. Bar Exam Most Tested Rules.
Part 7 of 12. EVIDENCE. Bar Exam Most Tested Rules.
Part 6 of 12. CONSTITUTIONAL LAW. Bar Exam Most Tested Rules.
Part 6 of 12. CONSTITUTIONAL LAW. Bar Exam Most Tested Rules.Triumphant Return by Audionautix is licensed under a Creative Commons Attribution 4.0 license. https://creativecommons.org/licenses/by/4.0/Artist: http://audionautix.com/
Part 5 of 12. CIVIL PROCEDURE. Bar Exam Most Tested Rules.
Part 5 of 12. CIVIL PROCEDURE. Bar Exam Most Tested Rules.
Part 4 of 12. CRIMES AND PROCEDURE. Bar Exam Most Tested Rules.
Part 4 of 12. CRIMES AND PROCEDURE. Bar Exam Most Tested Rules.
Part 3 of 12. CONTRACTS. Bar Exam Most Tested Rules.
Part 3 of 12. CONTRACTS. Bar Exam Most Tested Rules.
Part 2 of 12. PROPERTY. Bar Exam Most Tested Rules.
Part 2 of 12. PROPERTY. Bar Exam Most Tested Rules.
Part 1 of 12. TORTS. Bar Exam Most-Tested Rules.
Hello, this is the first release of a 12-part series reciting the most frequently tested rules for each of the subjects on the bar exam. I am doing my best to keep these under 25 minutes each. Enjoy the first installment.
8.11. Wills & Trusts Final Checklist and Rules
Wills & Trusts Final Checklist and Rules
Flashcards with Acronyms
9.6. Corporations & Associations - Final Checklist and Rules
Corporations & Associations - Final Checklist and Rules
Flashcards with Acronyms
8.10. Trusts Miscellaneous Issues
Trusts Miscellaneous Issues
9.5. Corporations II Miscellaneous Issues
Corporations II Miscellaneous Issues
10.4. Community Property Miscellaneous Rules
Community Property Miscellaneous Rules
10.3. Community Property Updated Rules
Community Property Updated Rules
Flashcards with Acronyms
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