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 Whether repayment was contingent or based on the corporation's earnings.5. Whether the debt was subordinated to other general creditors and if so, to what extent.6. The level of capitalization of the corporation.(6)Provided the corporation is not deemed "thinly capitalized," a properly documented loan agreement, regular interest payments and proper accounting on the corporation's books should generally preclude a reclassification of a loan as a capital contribution.(7)When a taxpayer makes payments in satisfaction of an agreement under which the taxpayer acted as a guarantor of a debt obligation, a debtor creditor relationship arises. The topic is particularly difficult for Republican politicians, given their party's strong opposition to restrictions on guns and opposition to social spending. In their remarks Monday neither Trump nor Nevada Gov. Brian Sandoval talked at any length about how the shooter could slaughter so many so quickly at a country music concer