Carl Levin actually said...

Every time, though, a Microsoft product is sold, 47 percent of the sales price is sent to Puerto Rico where Microsoft pays no tax.

Would the facts I gave you be relevant, that you have one desk that controls the loans of both those entities?

So there should be no loans between the two as that might give the IRS the argument that the CFC was merely a conduit for repatriating funds...

Does that look like a schedule to you?