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You should be able to write it off as an advertising expense.
You can write it off as a research and development expense, even if you don't develop it.
It's a business expense and since the cost is so little, just put it under miscellanious expenses on the schedule c on the backside. The cost of the domain is not really going to affect your taxes by more than a dollar.
But that's what I would do... you need to buy a book on taxes.
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