Costs related to planning to go into business are
not deductible -- you must actually be in business. It
is better to start, even on a small scale, than to
spend many nondeductible dollars on feasibility studies
and advice from lawyers and accountants. These are
deductible once you are in business, not before. And
have some proof in case you get audited -- copies of
proposals, copies of advertising, or whatever is
appropriate to your particular line of business.
