Securities Acts: Securities Act of 1933 and Securities Exchange Act of 1934 - Federal laws governing securities transactions and protecting investors

Internal Revenue Code: Federal tax regulations, particularly sections dealing with loans to shareholders and below-market interest rates (Section 7872)

Truth in Lending Act: Federal law requiring disclosure of credit terms and standardizing the manner in which costs associated with borrowing are calculated and disclosed

State Corporation Laws: State-specific laws governing corporate formation, operation, and obligations within the respective state

Blue Sky Laws: State securities laws regulating the offering and sale of securities to protect investors from fraudulent activities

State Usury Laws: State-specific laws setting maximum interest rates and defining usurious lending practices

UCC Article 3: Uniform Commercial Code Article 3 governing negotiable instruments, including promissory notes

Corporate Governance Requirements: Corporate bylaws, board resolution requirements, and state-specific corporate authorization procedures

IRS Debt vs. Equity Rules: Tax regulations determining whether a financial instrument should be classified as debt or equity for tax purposes

Bankruptcy Code: Federal laws governing priority of shareholder loans and subordination requirements in bankruptcy proceedings

Securities Registration Requirements: Federal and state requirements for registration of securities and available exemptions

Disclosure Obligations: Legal requirements for transparent disclosure of loan terms, conflicts of interest, and material information to stakeholders