A shareholder of a controlled foreign corporation is considered a U.S. shareholder if:

A shareholder of a controlled foreign corporation is considered a U.S. shareholder if:

The shareholder is a U.S. person who owns at least 10 percent of the stock value or voting stock.

The shareholder is a U.S. person who owns at least 50 percent of the stock value or voting stock.

The shareholder is a U.S. person who owns at least 10 percent of the stock value and voting stock.

The shareholder is a U.S. person who owns at least 50 percent of the stock value and voting stock.