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Subject: Writing off gear?



I am an advanced amateur photographer and will be taking an 'extreme
adventure' vacation this summer. A friend of a friend is editor of a
well-known travel magazine who heard about my somewhat unique vacation
and said that the magazine would be interested in seeing a spec
article/photos about the trip.

Business/Tax Question:

Two months ago I sold my Canon 10D and bought a 30D and some related
camera gear. If my photos and text are accepted for publication, can I
then form a sole proprietorship or corporation and *retroactively*
write-off the cost of my gear and trip?

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