A business method for deferring federal corporate income tax, whereby a pass-through entity, such as an LLC, is linked to an FT Corporation, which functions as a portable subset of a tribal reservation. The liquid crystal has a physical property which satisfies the following equation:8where Fm is a permittivity of the liquid crystal located between the substrates, is a tilt angle defined by of the cone angle of the liquid crystal, and Ps nCcm2 is spontaneous polarization of the liquid crystal molecules of the liquid crystal. The recordingreproduction apparatus that is constructed as described above can recognize whether the presently loaded recording device was accessed last time by a recordingreproduction apparatus other than the dedicated recordingreproduction apparatus. A data processing system creates and maintains information corresponding to the Guarantee Certificates. Thanks to this configuration the structure of the invention substantially helps to take up of the stresses from the vehicle on which the structure is mounted.