The Supreme Court decided that Corporations are Individuals in the eyes of the Government and Legal System (hence the title CORPoration). Therefore, under the eyes of the law and Government, there are no Corporations, only individuals. So there is no Facebook Corporation, only an individual named Facebook. Anyone can be a corporation - just file the appropriate paperwork. If that's all it takes to avoid the tax hikes now in effect, I'm starting - that's right - a Corporation that provides a one-stop shop for everybody to become a corporation. Finally, what about those in the entertainment industry which is specifically 'excused' by the 'Fiscal Cliff' legislation recently passed?