Final answer:
Marketing strategy and advertising expenditures are likely not influenced by U.S. income tax laws, unlike business structure, employee compensation, and inventory valuation methods which can be impacted by different tax responsibilities and incentives.
Step-by-step explanation:
Of the options given, marketing strategy and advertising expenditures would most likely NOT be influenced by the United States income tax laws. Choices of business structure, such as sole proprietorship, partnership, and corporation, can be influenced by tax implications because the tax responsibilities vary with each business form. For instance, corporations may face double taxation on profits (corporate income tax and then taxes on dividends for shareholders), whereas sole proprietors and some partnerships only pay taxes on the business's profits as personal income. Similarly, decisions about employee compensation and benefits packages could be swayed by tax law, as certain benefits might be tax-deductible for the business and/or provide tax advantages for employees. Inventory valuation methods such as FIFO (first-in, first-out) or LIFO (last-in, first-out) are relevant for tax purposes because they can affect the cost of goods sold and, consequently, net income which is subject to taxation.