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I've tried wearing UnderArmor shirts instead of cotton t-shirts and have found that, while they're cooler if worn by themselves, they're hotter when worn as an undershirt with another shirt over them than regular cotton t-shirts are. At least to me.

I've always - ALWAYS - worn t-shirts. I wear a white cotton t-shirt under a printed t-shirt. Seriously. It's a habit I got into in the Army, and reinforced by my college fraternity and my time in law enforcement. But I don't wear the wife beater shirts. I see those too often on COPS.

My favorite plain white t-shirts are currently the Puritan brand at Wal-Mart. They are soft cotton and breathe well.

I couldn't imagine carrying concealed without an undershirt of some sort.