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DumpSec produces much nicer output, but basically achieves the same thing, as shown in Figure 3-6 The Dump Services report will enumerate every Win32 service and kernel driver on the remote system, running or not (again, assuming proper access permissions) This could provide a wealth of potential targets for attackers to choose from when planning an exploit Remember that a null session is required for this activity

Grabbing and U Countermeasures Against Bannerand is not accessibleRegistry Enumeration Make sure your Registry is locked down remotely The appropriate



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Type: Boolean Description: Indicates whether the attribute was explicitly assigned a value in the source document Exceptions: None

business is to be sold and the consequences of the sale; for example, whether the business may be sold without current taxation or sold on a basis that otherwise minimizes the tax burden arising from the sale

key to check for remote access to the Registry is HKLM\SYSTEM\CurrentControlSet\ Control\SecurePipeServers\winreg and associated subkeys If this key is present, re-

Type: DOMString Description: When retrieved, returns the value of the attribute as a string When set, a new Text node is created for the attribute containing the unparsed text content of the string Exceptions: None

Figure 3-6

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CDATA sections are used to escape blocks of text containing characters that would otherwise be processed by the XML parser as markup CDATA sections cannot be nested, and they do not have any child nodes According to the DOM specification, the primary purpose of a CDATA section is for including material such as XML fragments without needing to escape all the delimiters

3:

mote access to the Registry is restricted to Administrators It is present by default on Win NT/2000 Server products, but not Workstation The optional AllowedPaths subkey defines specific paths into the Registry that are allowed access, regardless of the security on the winreg Registry key It should be checked as well For further understanding, find Microsoft KnowledgeBase Article Q155363 at http://searchsupportmicrosoftcom Also, use great tools like DumpSec to audit yourself, and make sure there are no leaks

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The principal tax disadvantage of a C corporation is what is referred to as the double tax A C corporation is a taxable entity and must pay tax on its taxable income and gains In addition, distributions to its shareholders are not deductible by the corporation and are normally taxable to the shareholders There are strategies for avoiding or reducing the double tax with respect to operating profits of a C corporation such as paying reasonable salaries to shareholder employees to reduce or zero out the corporation s taxable income but these strategies are often not available (or would be imprudent) with respect to gains from the sale of a corporation s assets and the subsequent distribution of the sales proceeds to the shareholders Due to the double tax, a C corporation usually is not the entity of choice for a startup business The rule of thumb is that a pass-through entity is the preferred entity in which to conduct a business, at least until the business becomes a public company or is financed by a person (eg, a venture capital firm) that insists on investing in a C corporation It s usually possible to convert, on a tax-free basis, a passthrough entity into a C corporation The converse is generally not true The conversion of a C corporation into an LLC or a partnership usually will give rise to a double tax problem, because the conversion is treated as if the corporation sold its business and assets for Fair Market Value and then distributed the proceeds to the shareholders Although a qualifying C corporation may be converted free of tax to an S corporation by making an appropriate election, a subsequent sale of assets by the S corporation within 10 years of making such election will give rise to an entity-level tax at the time the assets are sold to the same extent the sale of such assets would have been taxed had they been sold on the effective date of the S election for their Fair Market Value (This is sometimes referred to as the BIG Tax ).

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