Carl Levin actually said...

Now, Caterpillar, in its written statement submitted to the Subcommittee, says that even if it were stipulated that the changes made in 1999...

You have seen it. But you just never heard it described as a virtual one?

Profits attributable to U.S.-created intangibles should not end up in a jurisdiction without substance.

That is correct, to 'Remove . . . from the chain of title . . . for purchased . . . parts.'