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Most individuals and many small businesses use the cash method of accounting. Generally, if you produce, purchase, or sell merchandise, you must keep an inventory and use an accrual method for sales and purchases of merchandise.
An inventory is necessary to clearly show income when the production, purchase, or sale of merchandise is an income-producing factor. If you must account for an inventory in your business with some exemptions - you must use an accrual method of accounting for your purchases and sales.
To figure taxable income, you must value your inventory at the beginning and end of each tax year. - see IRS publication for more details - www.irs.gov/pub/irs-pdf/p538.pdf
Unfortunately purchase of inventory would not be deducted as business expenses unless it is sold. Please take a look at the schedule C - http://www.irs.gov/pub/irs-pdf/f1040sc.pdf part III. As most of your inventory will not be sold - that will be carried over to the following year and not deducted.
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Based on information provided - and considering issues mentioned above - you might be able to generate a small loss if you purchase business properties (not inventory) - for instance computer to track your sales and deduct a total cost using section 179 instead of depreciating the property over its useful life.
Let me know if you need any help.