I love playing shell games as much as anyone else, but what's the aim of so many shell co's? Shell structures that will survive an attack have to be carefully constructed, and maintained - and that includes doing all of the basic formalities, like having a shareholders' meeting, a directors' meeting, and whatnot - even if one individual is wearing all of the hats. Also, don't forget that each corporation (that is, an Inc. or a Ltd) creates a tax entity, that must generally get an EIN, and file basic federal tax returns. If you want a corporate structure that is layered like an onion, using single-member LLCs is a better way to do. SMLLCs don't create a tax presence in the US (other than in a few places like NYC) unless they affirmatively elect to be taxed like corporations.
But this isn't the corporate/LLC tax advice thread, so I'll leave it at that, except to say - I ain't yo attorney, so get yer own b'fore you start trying anything funky.
