The IRS Relaxes Its Rules on Loans by CFCs to U.S. Owners Under Section 956

Recently relaxed regulations permit a C corporation to avoid income when (a) taking a loan from a CFC, (b) pledging shares of a CFC for a loan, or (c) having a CFC guarantee a loan.  My brief video shows how these regulations help C corporations.  Unfortunately, S corporations, LLCs, and individuals still incur an income inclusion from these loan-related activities.