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On the other hand businesses can take a research and development tax credit. No matter how much an individual would like to play mad scientist, this tax credit is unavailable.
While there are differences between businesses and individuals, those differences are only certain exceptions and some different numbers (as in taxes), but for the most part there is no difference under the law...
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Therefore business and individuals, which seem quite different, are actually very similar under the law.
BIBLIOGRAPGY
"2006 Federal Tax Rate Schedules." www.irs.gov. 23 Oct. 2007 . This article contained tables showing the taxing rates and taxing blocks for individuals, single or married.
"C-Corporation Tax Rates...
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