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Since infertility is a medical condition, helping along the pregnancy could be construed as medical care. Another angle to consider: suppose your business takes a loss of revenue for the year just passed. As a C Corp however no tax on the loss, however there likewise no flow-through to the shareholders several an S Corp. Losing will not help individual tax return at the whole. A loss from an S Corp will reduce taxable income, provided there is other taxable income to cut back.
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