Should you go the corporate route, there will be taxation and reporting requirements, which are a mild PITA, basically designed to scare off the uninitiated.
Even in the simplest case, you'll have to file corporate taxes (income = 0/expenses = 900/taxes = 0) and hold a yearly board of directors mtg whereing the Chairman of the board (you), the treasurer (you) and the secretary (you) report to the stockholders (you) on the years activities (you bought an AR), and decide to cease or continue operations for another fiscal year. (Of course, you'll want to buy an AR next year too. Or move up to a evil, evil mag fed, autoloading .308, but I digress) The secretary (you) must then carefully record, seal, and store the minutes of the mtg at the designated corporate place (in AZ, presumably right next to your AR. If you can't store your corporate crap safely, how can you store your AR? More to the point, if you can't come up with a trustworthy physical AZ address, it casts the whole "store it in AZ" aspect into doubt)
Make sure that you charter your corporation for "all lawful purposes", of which owning an AR is one hypothetical example.
Incidentally, I'm starting to think that these personal corporations for lawful domestic purposes that aren't necessarilly biz related are the wave of the future.
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Disclaimer: I'm not a lawyer, and I have no idea whether this is actually legal or not, although my guess is that it would be. Unfortunately, that might be for 12 peers to decide, if you go that route.
In fact, if an intelligent, well informed human can't determine what is or isn't lawful, you wind up with a society that er, well, looks like ours.
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