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Whether you’re starting in your basement, garage, or in an office in Los Altos, creating a new tech company triggers a variety of issues and concerns. What type of business entity should you start with – for example, Wozniak and Jobs began Apple as a partnership and later incorporated. What are your tax obligations and can you deduct start up costs? Should you hire employees or contractors? In this section we provide the legal essentials that every startup needs to know.