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If you're using business income to invest in yourself as an individual, that's pretty illegal where I live. Maybe it's different where you are.

The extent to which I can invest in myself is using business supplies or equipment for personal tasks here and there. Like, print some things or use some software I didn't pay taxes on.

I know some people go as far as driving their work vehicles around, but that's totally illegal both in terms of insurance and tax purposes here.




Check out Hess v Commissioner.

For certain types of businesses the individual is almost indistinguishable from the business.


To save people the trouble.

> The relevant ruling on this subject came in 1994 in a case known as Hess v. Commissioner. The plaintiff, a self-employed exotic dancer, had implants that expanded her bust size to the size 56FF. For tax purposes, she treated these as a deductible business expense on her schedule C. The IRS contested her deduction.

> ... The courts ruled in her favor:

https://taxfoundation.org/blog/how-breast-implant-size-relev...


So many comments to make about that situation.

But that aside, it seems to make sense to make the business and person the same when the business is you. No one else can truly replace that exotic FF dancer. Her clients die with her, and won't truly be replicated no matter what.

Odds are someone can be trained to do your paperwork and run your business. That may be the distinctive factor.


There is nothing I can do to engrave my body in a way that benefits by business. It’s an interesting case, but it seems to make sense. Buying a car for myself to use for my business doesn’t make sense at all; it’s actually bad for my business and creates a significant liability.


The IRS settled this question by allowing you to deduct mileage regardless of car.

Also people buy a car for a business all of the time and the IRS has very clear rules for it.

Keep in mind you're deducting your business profits-- something that didn't even exist before you.


Unfortunately in my case my small business would be 100% transferable to any other individual. But that’s a very interesting grey area.


More applicable might be training, courses, certification etc (where you can clearly demonstrate a business purpose related to your current line of work).




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