You are likely better off paying capital gain tax as an individual, rather than income+payroll tax, particularly if the holding period might be over a year and the capital gain is long term.  In general corporations are like lobster traps, it is easy to put stuff in but expect to pay tax when taking it out. 

Try to find a licensed tax advisor in your state (each state has its own tax rules and licensing peculiarities) who is up to speed on virtual currency issues.  I am taking qualified California bitcoin clients this 2013 tax season and am even accepting payment in Bitcoin.  I can be found through google or linkedin.

Here is my circular 230 disclaimer.  This post is intended to provide generalized tax and valuation information that is only appropriate in certain situations. It is believed accurate at this time, but these rules, alas, are constantly changing.  It is not intended or written to be used, and it cannot be used by the recipient, for the purpose of avoiding tax penalties that may be imposed on any taxpayer. These contents should not be acted upon without specific professional guidance. Our liability, under any circumstances, is limited to the amount paid for our services.  Please contact us if you have questions.