Law School Audio Flashcards

17.13. Estate & Gift Tax - Episode 13 - Advanced Gift Tax: Annual Exclusions, ILITs and Crummey Powers

Advanced Gift Tax: Annual Exclusions, ILITs and Crummey Powers

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

Charitable Planning and Split-Interest Trusts

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

Marital Planning and Portability

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.

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 cr

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 fascinati

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' so

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 residen

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.