That is not how the IRS is going to see it. If you make $100 income and then go spend that $100 on something then the expense of buying that item might be tax deductible if it meets certain requirements. It is not always 100%. Some items you can only claim a certain % and some depreciate over time so you claim part each year for so many years. So I can see you reasoning that if the item was used in the business then you should be able to claim it as an expense like if you bought it. It just don't think it works that way in the eyes if the IRS.
