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Hi Jonathan,
As long as you turn a taxable profit, you can call it a business. I list myself as selfemployed musician. I can write off all my buisness expences. The IRS will allow you to loose money for something like 5 years before you have to shut down the show.The IRS wants you to succeed so you can pay taxes. They only care if you lie and don't. I haven't always written off all my expences so I could pay tax.
AS for your songs, if you copyright them with the U.S. copyright office, they will be yours until the copyright expires.
Rob
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