Yes, you are correct that smaller companies too can take advantage of the tax codes. But the original point that you've drifted from is that wage earners (the folks who are the overwhelming force of the tax base in any country) cannot take advantage of those specific codes. Nice bit of "research" you did on the taxes various big corps paid. Good thing everything on the Internet is correct and true, ey? Having posted your "research" (which is nothing more than SEC filings that are public as required by law) you have yet to produce the actual IRS and state tax filings (that are private as required by law). Naivety is rooted in believing whatever one wants to believe.