Taxes: When can I start doing tax write offs?

[Justin S.]

I'm currently reading about taxes and deductions with real estate. I'm wondering when I would be able to start writing off things. I currently do not have any properties, but I am preparing my business ahead of time by collecting important forms and getting educated. Let's say I did one of the following: buy a computer for looking for properties, bought a file cabinet for bookkeeping, go to lunch with real estate agents to help plan my business, drive to look a potential deals. When is it okay for me to write these business related things off? Do I need to have a deal already in place to be considered a business that can write Things off? Do I need any kind of business license? Do I need to be making profit?