Athena i17. In what situations might a taxpayer consider loaning money to her solely owned corporation rather than making a capital contribution?s the sole shareholder of Parthenon, Inc., an S C17. In what situations might a taxpayer consider loaning money to her solely owned corporation rather than making a capital contribution?orporation. Parthenon has beginning AAA as of 1/1/98 of $25,000, beginning AE