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EXCEL - IDEA: XBRL DOCUMENT - Inspired Builders, Inc.Financial_Report.xls
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EX-31.1 - CERTIFICATION OF PRINCIPAL EXECUTIVE OFFICER AND PRINCIPAL FINANCIAL OFFICER, PURSUANT TO 18 U.S.C. SECTION 1350 - Inspired Builders, Inc.f10k2012ex31i_inspiredbuild.htm
10-K - ANNUAL REPORT - Inspired Builders, Inc.f10k2012_inspiredbuilders.htm
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EX-32.1 - CERTIFICATION OF PRINCIPAL EXECUTIVE OFFICER AND PRINCIPAL FINANCIAL OFFICER PURSUANT TO RULE 13A-14(B) - Inspired Builders, Inc.f10k2012ex32i_inspiredbuild.htm
v2.4.0.6
Income Taxes
12 Months Ended
Sep. 30, 2012
Income Taxes [Abstract]  
Income Taxes
 
8.  Income Taxes
 
Provision for income taxes is comprised of the following:
           
   
September 30, 2012
   
September 30, 2012
 
             
Net loss before provision for income taxes
  $ (228,980 )   $ (58,000 )
                 
Current tax expense:
               
  Federal
  $ 0     $ 0  
  State
    0       0  
  Total
  $ 0     $ 0  
 
               
Less deferred tax benefit:
               
  Tax loss carryforwards
    (119,332 )     (19,918 )
  Allowance for recoverability
    119,332       19,918  
  Provision for income taxes
  $ 0     $ 0  
 
               
A reconciliation of provision for income taxes at the statutory rate to provision
         
for income taxes at the Company's effective tax rate is as follows:
         
 
               
Statutory U.S. federal rate
    34 %     34 %
Statutory state and local income tax
    10 %     10 %
Less allowance for tax recoverability
    -44 %     -44 %
Effective rate
    0 %     0 %
                 
Deferred income taxes are comprised of the following:
               
                 
Tax loss carryforwards
  $ 119,332     $ 19,918  
Allowance for recoverability
    (119,332 )     (19,918 )
Deferred tax benefit
  $ 0     $ 0