Flips
"Tape flips" are the place in a setlist where, typically on an analog tape, side A ends and side B begins. Hopefully, this is between songs; otherwise, if a song or jam is interrupted and continued on the next side (or next tape), there is a "cut". Tape cuts are to be avoided, whenever possible, but that often means extra blank space at the end of the first side.
Tape flips are something of a hassle for DAT tapers who are making copies for analog tapers, because a DAT tape can hold several times what both sides of an analog tape hold. In fact, few sets on DAT have any tape cuts at all -- but virtually every setlist has a cut (or cuts) when put to analog.
These files were compiled by James Jankowski, Eric Angel, Kevin Kaye, and Paul Glace; were handed over by Kevin Kaye in November 2001 (when his site closed); and are also hosted at PhantasyTour.
Here are some other resources for finding flips on recent tapes:
"This is the earliest I've ever been late.""
-- Yogi Berra, excusing himself for showing up late at a meeting"