THE "NOT YET IN BUSINESS" TRAP
          
               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.