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How are corportate 'starter' funds taxed, if at all?

When opening up a new corporate bank account, are initial deposits looked at as income, and therefore considered taxable? Or are they counted as 'funding' (or some other term) and therefore considered ...
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Should I register my C Corp in Delaware if I live in Virginia and I'm doing business in Virginia?

I called a CPA in Virginia and he told me it's better to create your C corp in Delaware, because their tax system is so flexible that you don't need to pay for state tax. Is that true? And is it Ok if ...