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and prints out the same logging seen previously. What happens if there are cycles in the data being encoded For example, what if thing1 is in its own subThingies array Would thing1 encode the array, which encodes thing1, which encodes the array, which encodes thing1 again, over and over again Luckily, Cocoa is clever in its implementation of the archivers and unarchivers so that object cycles can be saved and restored. To test this out, put thing1 into its own subThingies array:

Writing a method that sets an instance variable (implementation)

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The principal tax disadvantage of a C corporation is what is referred to as the double tax A C corporation is a taxable entity and must pay tax on its taxable income and gains In addition, distributions to its shareholders are not deductible by the corporation and are normally taxable to the shareholders There are strategies for avoiding or reducing the double tax with respect to operating profits of a C corporation such as paying reasonable salaries to shareholder employees to reduce or zero out the corporation s taxable income but these strategies are often not available (or would be imprudent) with respect to gains from the sale of a corporation s assets and the subsequent distribution of the sales proceeds to the shareholders Due to the double tax, a C corporation usually is not the entity of choice for a startup business The rule of thumb is that a pass-through entity is the preferred entity in which to conduct a business, at least until the business becomes a public company or is financed by a person (eg, a venture capital firm) that insists on investing in a C corporation It s usually possible to convert, on a tax-free basis, a passthrough entity into a C corporation The converse is generally not true The conversion of a C corporation into an LLC or a partnership usually will give rise to a double tax problem, because the conversion is treated as if the corporation sold its business and assets for Fair Market Value and then distributed the proceeds to the shareholders Although a qualifying C corporation may be converted free of tax to an S corporation by making an appropriate election, a subsequent sale of assets by the S corporation within 10 years of making such election will give rise to an entity-level tax at the time the assets are sold to the same extent the sale of such assets would have been taxed had they been sold on the effective date of the S election for their Fair Market Value (This is sometimes referred to as the BIG Tax ).

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[thing1.subThingies addObject: thing1];

@implementation MyClass -(void) setObjInstanceSimple: (Simple*) newValue { [newValue retain];

Don t try using NSLog on thing1, though. NSLog isn t smart enough to detect object cycles, so it s going to go off into an infinite recursion trying to construct the log string, eventually dropping you into the debugger with thousands upon thousands of -description calls. But, if we try encoding and decoding thing1 now, it works perfectly fine, without running off into the weeds:

4:

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However, there are certain tax advantages to businesses conducted as C Corporations These depend in particular on the likely exit or liquidity strategy for the business For example, for those who plan on reinvesting the proceeds from the eventual sale of the business in another business, use of a C corporation may be advisable if the corporation constitutes a qualified small business corporation A corporation qualifies if it actively conducts a qualifying business and meets certain asset constituency and other tests set forth in Code Section 1202 Gain on the sale of the stock in a qualified small business corporation may be deferred if the proceeds of the sale are reinvested in another qualified small business corporation within 60 days And even where the proceeds of stock are not reinvested, up to 50 percent of the taxable gain from sale of the stock may be excluded from tax (subject to a number of limitations that can render this benefit illusory) Another potentially material benefit of using a C corporation is that only a business conducted in corporate form may be acquired by another corporation for stock of the acquiring corporation in a tax-free reorganization This will be discussed later in the chapter

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