>Why do corporations get to deductions and do so much tax magic that individuals don't?
Individuals can do deductions if they're a sole proprietorship. The requirement in general is that the expense is used for a business purpose. Buying a laptop for personal consumption isn't tax deductible, but buying it for your consulting business is.
Individuals can do deductions if they're a sole proprietorship. The requirement in general is that the expense is used for a business purpose. Buying a laptop for personal consumption isn't tax deductible, but buying it for your consulting business is.