[edwhitesell]

> If you go to a high level of abstraction, you remove useful distinctions.

That's my point and what I was extrapolating from your high-level comment. If you're going to give an example, it's good to talk about things the gas station and software company do to reduce that income to, or below, zero. Things that can provide direct, positive, net gain impact on ownership of the corp. However, those same things are not available to employees of the corp.

To me, the rules should be the same for _any_ taxable entity.