It's done by doing this (try this at an empty road wide enough for mistakes) : - Put her in reverse. Reverse quick, floor it and let the revs go til about 6000rpm. You'll be travelling fast enough by then. Clutch in. Tilt the steering wheel a LITTLE left (if you wanna spin right) then fling it all the way right. While the vehicle has past 1/2 of it's 180 spin, counter steer and get your tires straight. This will allow the front end to drift as though the e-brakes applied on it in the front. The vehicle wouldnt just be making ridiculous circles. At past 3/4 of the 180 spin, counter steer further,not too much, depending on the situation, wet or dry. Might not need countering in some occassions. There you go people , your 180 reverse flip by yours truly. *Much easier than the 180 handbrake, and looks even nicer!