Tax planning for the small business?

[IPAfan]

Thanks for the good comments. Will try to get around to reading the court cases you've cited if I ever get a chance.

Again, thanks for alerting me to the different IRS treatment where profits are retained. Again, I'm already retaining a lot of my profits and need to retain MUCH MORE over the next 5+ years. I'd like to have 6 months of business overhead (including the salary I pay myself) in reserve and I'm nowhere close right now. Also I'd consider investing in an office building in a couple years if the prices remain on par.