How Tax Works
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howtaxworks.bsky.social
How Tax Works
@howtaxworks.bsky.social
A podcast about how tax (law) works and how tax (law) doesn't work (because there are misconceptions) from @ForemanTaxLaw.com and FRB Law. Not legal advice; attorney advertising. Goes to eleven.
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Every single episode of How Tax Works can be found here: frblaw.com/podcast-cate...
Episode 38: Updates to Qualified Small Business Stock (IRC 1202) and R&E Expensing Under OBBBA (IRC 174 and new 174A). Also, I discuss how OBBBA should be pronounced (real answer, no gimmicks): frblaw.com/podcast/upda...
October 27, 2025 at 4:17 PM
Next two episodes are outlines and will be recorded next week. Tax audits & litigation.
October 24, 2025 at 4:13 AM
Episode 37: If You Win the Lottery, the First Thing You Should Do Is… Call a Tax Lawyer?

frblaw.com/podcast/if-y...
October 14, 2025 at 7:56 PM
Episode 32: NFL is exchanging NFL Network (and Red Zone!) for a 10% equity stake in ESPN. How could that work from a tax perspective? frblaw.com/podcast/how-...
How I Think the ESPN and NFL Deal is Structured - Falcon Rappaport & Berkman LLP
In episode 32 of How Tax Works, Matt Foreman discusses the tax structure of the recently announced deal where the NFL is exchanging NFL Network and Redzone for a 10% equity stake in ESPN. Listen to th...
frblaw.com
August 18, 2025 at 2:21 PM
I’m ready to record the next few episodes, including a two-parter on how well (or poorly) AI does with tax law.
August 11, 2025 at 3:19 AM
Legit excited for the episode that’s coming out on Monday. A deep dive on IRC 469 (passive activity loss limitations) for real estate.
August 1, 2025 at 4:54 AM
Episode 30: Gambling losses, whether something is a gift (or taxable income!), whether an asset is inventory or a capital asset, and closing with a discussion of Broadway producer George M. Cohan’s contribution to tax law. frblaw.com/podcast/famo...
Famous and Important Tax Cases: Part II - Falcon Rappaport & Berkman LLP
In episode 30 of How Tax Works, Matt Foreman continues his discussion of important and relevant tax cases, discussing gambling losses, whether something is a gift, whether an asset is inventory or a c...
frblaw.com
July 21, 2025 at 2:41 PM
Episode 29: Tax cases you should know! Gregory (whether there is a patriotic duty to increase one's taxes); Eisner v. Macomber (stock dividends); Danielson (substance v form); Arrowsmith (ordinary v capital, not the band); and Orrisch (subK capital accounts):

frblaw.com/podcast/famo...
Famous and Important Tax Cases: Part I - Falcon Rappaport & Berkman LLP
In episode 29 of How Tax Works, Matt Foreman discusses important and relevant tax cases, noting that there might be a patriotic duty to pay your taxes due, the power of substance versus form arguments...
frblaw.com
July 7, 2025 at 3:49 PM
Recorded along with 31, which discusses
June 23, 2025 at 11:12 PM
It’s go time
June 23, 2025 at 9:46 PM
Episode 28: Family Offices (which doesn't require a family at all!): frblaw.com/podcast/fami...
Family Offices - Falcon Rappaport & Berkman LLP
In Episode 28 of How Tax Works, Matt Foreman discusses Family Offices, focusing on purpose, structure, and why they’re the perfect solution for booking a family vacation to Monaco. Listen to the episo...
frblaw.com
June 23, 2025 at 3:18 PM
Episodes 29 and 30 are ready to be recorded. What will I discuss? Oh, it’s gonna be goooooood.
June 20, 2025 at 3:40 AM
Episode 28 out on Monday: Family Offices
June 17, 2025 at 11:07 PM
Episode 26: Now I know my ABCs next time won't you undertake an acquisitive reorganization with me?

Here: frblaw.com/podcast/abcs...

Also Spotify: open.spotify.com/episode/7uw7...

Apple Podcasts: podcasts.apple.com/us/podcast/a...

Amazon Music: music.amazon.com/podcasts/968...
ABCs of A, B, and C Reorganizations - Falcon Rappaport & Berkman LLP
In episode 26 of How Tax Works, Matt Foreman discusses how to ensure mergers and acquisitions are tax-free, why it’s not always best to squeeze into tax-free status, general requirements, and common i...
frblaw.com
May 28, 2025 at 12:40 PM
Episode 25: Partnership Divisions, or I used to love you but now I hate you: frblaw.com/podcast/part...

Also: Spotify: open.spotify.com/episode/1x8J...

Apple Podcasts: podcasts.apple.com/us/podcast/p...

Amazon Music: music.amazon.com/podcasts/968...
Partnership Divisions
How Tax Works · Episode
open.spotify.com
May 12, 2025 at 9:31 PM
Episode 25 (partnership divisions) is done and will be released on Monday. Episode 26 (A B C Reorgs) is outlined and will be recorded on Tuesday. About to start outlining Episode 27, which is about (look at the picture)
May 10, 2025 at 6:42 PM
Episode 24: Divisive Reorganizations (368(a)(1)(F) and 355): frblaw.com/podcast/divi...

Spotify: open.spotify.com/episode/53yU...

Apple Podcasts: podcasts.apple.com/us/podcast/d...

Amazon Music: music.amazon.com/podcasts/968...
April 28, 2025 at 9:36 PM
Recording tomorrow: WHAT THE F IS A F REORG
April 2, 2025 at 3:09 AM