In response to liquidity problems across the economy, the IRS issued an order that temporarily relaxed tax restrictions on corporations that receive loans from their offshore subsidiaries.  Formerly, these loans were only considered tax free if they were repayed within 30 days, but the IRS raised this limit to 60 days.  Also, in order for loans to be considered tax exempt, corporations may spend no more than 180 days per year involved in loan transactions from subsidiaries.