Setting up HSA’s, IRA’s, or Corps at tax time

[Steve Legnaioli]

I can set up a hsa or ira before tax deadline and stuff it full of money that changes the previous years taxes. This is a common practice used to lower AGI.

Can the same be done with a corporation and allow it to retain the money without passing through ?
can a corporation be set up at tax time and be given the previous years rental income profits to be retained and kept off my personal tax return? ....to be used for a future investment by the corporation.

Research hasn’t given me an answer and cpa’s in key west are barely capable