Watch Shaun White: Russia Calling: It is an Awesome 44 minute Documentary by NBC about Shaun White and his road to Sochi 2014. Two-time Olympic Gold Medalist Shaun White gives a rare, inside look into the challenges and sacrifices that are made in order to be the best in the world.
Although it may not seem like an R&E expense, the cost of obtaining a patent is also currently deductible under Section 174. This includes both attorney fees and patent filing fees. This is one of the largest expenses many independent inventors have.
First, do some preliminary research. Google allows you to research patents at google.com/patents. You can also look at the United States Patent and Trademark Office site to see if your crazy idea has already been patented. If it looks as if you have a unique product, file a provisional patent application with the patent office. That costs $65 to $260, depending on how many pages your patent needs, and is far simpler to do on your own than filing a formal patent claim.